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Form 990 Schedule R Reporting for Multiemployer Health and Welfare Plans: Changes for 2012
Lindquist LLP 
[Guidance Overview] Feb. 6, 2013
"For the 2012 reporting year, multiemployer health and welfare plans need to identify only the legal names and federal tax classifications of employers who contribute to the plan. This represents a change from 2011, in which the IRS required reporting of each contributing employer's address, federal employer identification number (EIN), primary activity, legal domicile and direct controlling entity, in addition to legal name and federal tax classification."
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