"The final regulations include two alternative methods by which a large employer may satisfy its Section 6056 reporting obligation. These alternative methods are designed to minimize the costs and administrative burdens for employers by not requiring monthly, employee-specific reporting.... The plan administrator of a multiemployer plan may prepare the returns under Section 6056 that pertain to the full-time employees who are covered by an applicable collective bargaining agreement and who are eligible to participate in the multiemployer plan. The contributing employer would then prepare the returns pertaining to its remaining full-time employees (i.e., those who are not eligible to participate in the multiemployer plan)."

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