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Guidance on LM-10 Reporting and Disclosure Obligations under LMRDA (PDF)
Morgan Lewis 
[Guidance Overview] Dec. 9, 2005
"Among the significant changes, the new DOL guidance sets forth compliance requirements for first-time filers, including filing deadlines and years for which LM-10 reports must be filed. The guidance also outlines a new de minimis exception and seeks to clarify which financial transactions must be reported."
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