# Form LM-2

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Form filed by labor unions in the USA

**Form LM-2** is filed with the [Office of Labor-Management Standards](/source/Office_of_Labor-Management_Standards) (OLMS) by unions in the [United States](/source/United_States) that details how a [union](/source/Trade_union) spent funds in the past year.[1] It is the most detailed report labor organizations are required to file.[2]

## History

Form LM-2, along with several other forms, was developed by the OLMS to fulfill the [Labor Management Reporting and Disclosure Act of 1959](/source/Labor_Management_Reporting_and_Disclosure_Act_of_1959) reporting requirements.[2] In 2002, the OLMS rewrote parts of LM-2 in an effort to increase transparency.[3] Since 2005, all organizations have been required to file the form electronically.[4]

## References

1. **[^](#cite_ref-1)** ["DOL Moves to Force Greater Financial Transparency for Unions (1)"](https://news.bloomberglaw.com/daily-labor-report/rule-to-strengthen-union-financial-reporting-proposed-by-dol). *news.bloomberglaw.com*. Retrieved 2021-06-04.

1. ^ [***a***](#cite_ref-:0_2-0) [***b***](#cite_ref-:0_2-1) ["Rescission of Form T-1, Trust Annual Report; Requiring Subsidiary Organization Reporting on the Form LM-2, Labor Organization Annual Report; Modifying Subsidiary Organization Reporting on the Form LM-3, Labor Organization Annual Report; LMRDA Coverage of Intermediate Labor Organizations; Final Rule"](https://www.federalregister.gov/documents/2010/12/01/2010-29226/rescission-of-form-t-1-trust-annual-report-requiring-subsidiary-organization-reporting-on-the-form). *Federal Register*. 2010-12-01. Retrieved 2021-06-04.

1. **[^](#cite_ref-3)** Lund, John; Roovers, Benjamin J. (2008-09-01). ["Through the Looking Glass: Does the Labor Department's New Form LM-2 Really Deliver Greater Transparency?"](https://doi.org/10.1177/0160449X07307525). *Labor Studies Journal*. **33** (3): 309–329. [doi](/source/Doi_(identifier)):[10.1177/0160449X07307525](https://doi.org/10.1177%2F0160449X07307525). [ISSN](/source/ISSN_(identifier)) [0160-449X](https://search.worldcat.org/issn/0160-449X). [S2CID](/source/S2CID_(identifier)) [145418178](https://api.semanticscholar.org/CorpusID:145418178).

1. **[^](#cite_ref-4)** ["Information Collection Request; comment request"](https://www.federalregister.gov/documents/2019/12/23/2019-27578/information-collection-request-comment-request). *Federal Register*. 2019-12-23. Retrieved 2021-06-04.

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