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What the Met Gala Spotlight Means for Financial Transparency in Labor Unions

The “Ball Without Billionaires” counter-event on Monday night drew significant attention, shifting the focus from the spectacle of the Met Gala to the voices of workers and organizers. The attention surrounding the Met Gala serves as a reminder of a critical reality: newly organized labor unions operate under heightened scrutiny from the beginning, particularly when…

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Aligning Controls With Risk: A Framework for Employee Benefit Plans and Labor Organizations

Effective internal controls are not one-size-fits-all. They must be tailored to the specific risks faced by an organization. For employee benefit plans (EBPs) and labor organizations, this means aligning control activities with operational, financial and compliance risks that are unique to their environments. A structured framework, such as the COSO model, which is an internal…

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Strengthening Internal Controls: A Strategic Imperative in the Digital Era

As organizations rely more heavily on integrated systems, automation and remote access, risk exposure increases. Cyber incidents, data integrity issues and financial reporting errors can escalate quickly without clearly defined controls. A well-designed internal control framework helps organizations manage these risks while supporting reliable operations and decision-making. Internal controls are the backbone of operational resilience….

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DOL LM-2 reports feature an orange hard hat atop working gloves, symbolizing labor union workers alongside a white money sign and legal counterweight.
Accurate LM-2 Reports: Why Solid Accounting Matters 

Regulatory scrutiny around labor unions often changes with a new administration so the need for accurate LM-2 reporting has never been more important. The Department of Labor (DOL) has emphasized its intention to reinforce transparency and compliance across financial disclosures, emphasizing detailed, timely and accurate LM-2 filings; something no union can afford to overlook. The…

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Union Ledger Podcast: Trending Topics and Insights for Labor Unions

Withum’s Union Ledger Podcast, will bring you in-depth discussions on a wide range of topics impacting labor unions – from auditing to compliance to cybersecurity.

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Businessmen show a virtual screen about Labor Protection Law, The LM-30.
The LM-30: History, Requirements, and Best Practices

The Form LM-30, also known as the Labor Organization Officer and Employee Report, was established as part of the Labor-Management Reporting and Disclosure Act (LMRDA) of 1959 and revised in 2007. History The Form LM-30, aims to disclose “any possible conflicts between their personal financial interests and their duty to the labor union and its…

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