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If you participate in multiemployer plans, the disclosure requirements will require you to coordinate with the unions or the trustee of the plans to obtain the relevant information needed for the required disclosures. We strongly encourage you to reach out to these institutions and notify them on the information you will need, as this information may take time to obtain. Listed below are the key required disclosures for multiemployer plans. Reach out to your auditors for any other disclosures that may be necessary for your company.
The new disclosures requirements are as follows:
What's Next? For non-public entities, the disclosures will be required for annual periods in fiscal years ending after December 15, 2012.