Number: 22-05

November 10, 2005

Form LM-10 Guidance Issued - and Grace Period Announced

The Department of Labor, Office of Labor-Management Standards (OLMS) has today issued an Advisory regarding Form LM-10, Employer Report.

Form LM-10 Guidance

The Advisory includes questions and answers responding to inquiries received by the Department of Labor on Form LM-10. The guidance describes the Form LM-10 requirements, provides for a de minimis exemption that excludes from reporting payments of $250 or less, explains the steps employers should take if they have not maintained records relevant to the Form LM-10, and establishes a grace period during which employers will not have to file delinquent reports for past reporting years. The guidance is effective for fiscal years beginning on or after January 1, 2005 and is intended as compliance assistance. It is not legal advice, and should not be relied upon as legal advice. If you have additional questions about Form LM-10, you may email OLMS directly at If you require legal advice, you may wish to consult a private attorney.

Grace Period

Under a special enforcement policy and grace period, similar to the recent enforcement policy and grace period provided Form LM-30 (Labor Organization Officer and Employee Report) filers, new filers of Form LM-10 will not have to submit reports or maintain records for fiscal years beginning prior to January 1, 2005, even if such reports should have been filed. Specifically, in the interest of achieving greater compliance with the reporting requirements, the Department will not require a new filer to submit reports for any prior years absent extraordinary circumstances. The new filer must submit its report for the first fiscal year beginning on or after January 1, 2005, on time, and without further direction by OLMS. For those who do not take advantage of this special enforcement policy, OLMS will continue to follow its normal practice, in which OLMS may seek reports for the five prior years.

More Information

Download a blank Form LM-10 (PDF)

Form LM-10 Instructions (PDF) (HTML)

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Last Updated: 11/14/05