Reporting Requirements for Employee Benefit Plans and Labor Unions |
Common terms and phrases
accepted accounting principles accounting principles actuarial administrator annual report arising from cash assets and liabilities audit reports Auditing Procedure auditor's report basis consistent basis of accounting board of trustees business lease indebtedness business lease rents Cash Basis Accounting cash receipts cash transactions Certified Public Accountants changes in fund Code Section 501 collective bargaining agreement Committee on Auditing contributions received cost deductions details annexed disclose Disclosure Act exempt under Code file Form financial position financial reporting financial statements Form D-2 Institute of Certified Internal Revenue Code Internal Revenue Service Journal of Accountancy June 30 labor organization Labor Unions Labor-Management Reporting MANAGEMENT REPORTS method of accounting Nordman payments premium receipts and disbursements Reporting and Disclosure REPORTING FORMS REPORTS FOR PENSION reports required Secretary of Labor statement of assets statement of cash tion U. S. Department Unions and Welfare unrelated business income unrelated business indebtedness Welfare and Pension welfare plans