Federal · Final rule · Labor Department
Labor Organization Annual Financial Reports
Final rule Significant Official data
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Official abstract (Federal Register)
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).
Dates (as published)
Effective Date: This rule is effective July 1, 2026. Applicability Date: This rule will apply prospectively to labor organizations whose fiscal years begin on or after July 1, 2026.
Read the rule on FederalRegister.gov ↗