Breaking: "Split-Income" Reporting for the Form LM-10 Employer Report: LRI INK

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Subject: Breaking: "Split-Income" Reporting for the Form LM-10 Employer Report: LRI INK

July 18, 2024

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Breaking: "Split-Income" Reporting for the Form LM-10 Employer Report

by Michael VanDervort

The Office of Labor-Management Standards (OLMS) announced it intends to explore the scope of split-income reporting on the Form LM-10 Employer Report, pursuant to section 203 of the Labor-Management Reporting and Disclosure Act (LMRDA).

Under split-income reporting, the employer would be required to report, for example, its supervisors' income on a split basis, that is, the pro rata share of the supervisor’s wages spent undertaking the reportable activity. We will keep you updated on further developments.

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Contributing editors for this issue: Michael VanDervort

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Subject: Breaking: "Split-Income" Reporting for the Form LM-10 Employer Report: LRI INK