Opinion ID: 78464
Heading Depth: 2
Heading Rank: 1

Heading: Relevant LMRDA Provisions

Text: Finding that there ha[d] been a number of instances of breach of trust, corruption, disregard of the rights of individual employees, and other failures to observe high standards of responsibility and ethical conduct, in 1959 Congress enacted the LMRDA to protect the rights of employees and the public. 29 U.S.C. § 401(b). An important component of this protection were reporting requirements which would shed light on certain financial transactions. The instant case concerns one of these reporting requirements: § 203 of the LMRDA. Section 203(a)(1) of the LMRDA requires the filing of a financial report from [e]very employer who in a fiscal year made  (1) any payment or loan, direct or indirect of money or other thing of value (including reimbursed expenses), or any promise or agreement therefor, to any labor organization or officer .... 29 U.S.C. § 433(a)(1). Section 203(a)(1)'s reporting requirement applies only to employers. The LMRDA defines an employer as: [A]ny employer or any group or association of employers engaged in an industry affecting commerce (1) which is, with respect to employees engaged in an industry affecting commerce, an employer within the meaning of any law of the United States relating to the employment of any employees.... 29 U.S.C. § 402(e). To implement the LMRDA, Congress authorized the Secretary to issue, amend, and rescind rules and regulations prescribing the form and publication of reports required to be filed under this [subchapter] and such other reasonable rules and regulations ... as [the Secretary] may find necessary to prevent the circumvention or evasion of such reporting requirements. 29 U.S.C. § 438.