Labor Organization Annual Financial Reports
§ 01 Summary
The Department of Labor amends OLMS annual financial reporting rules for labor organizations under the LMRDA. The rule creates a new longer Form LM-2 for the largest labor organizations, revises Form LM-2 and Form LM-3, and updates the filing thresholds that determine use of Forms LM-3 and LM-4 on a prospective basis.
§ 02 Why this matters
This final rule changes filing obligations by requiring covered labor organizations to use new or revised annual financial report forms and by changing the thresholds that determine whether Forms LM-2, LM-3, or LM-4 apply. The largest unions face a new longer Form LM-2, while other unions at or above the $350,000 threshold and smaller filers must assess revised form requirements and thresholds.
§ 03 Topics
§ 04 Affected entities
- agency: Department of Labor
- agency: Office of Labor-Management Standards
- industry: labor-organizations
- statute: Labor-Management Reporting and Disclosure Act of 1959
§ 05 Matching feeds
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§ 06 Source document
Read the full Federal Register entry on federalregister.gov.
Show classifier input (what GPT-5.5 saw)
Type: Rule Agencies: Labor Department; Labor-Management Standards Office Citation: 91 FR 32556 Title: Labor Organization Annual Financial Reports Abstract: The Department of Labor (Department) publishes this combined final rule to its regulations to improve its LM Labor Organization Annual Financial Reports by establishing a longer LM form for the largest labor organizations (Form LM-2 Long Form), revising a slightly shorter form for most labor organizations at and above the $350,000 threshold (Form LM-2), making a parallel revision to Form LM-3, and updating reporting thresholds for Forms LM-3 and LM-4 to promote financial integrity and transparency. The final rule applies prospectively under section 208 of the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA).
Classified Jun 2, 2026 by gpt-5.5. Fetched Jun 2, 2026.
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