Rynek pracy · 3/13/1997

Notice and Request for Comments on Annual Reporting Enforcement Policy

The purpose of this notice is to invite public comment on the Department of Labor's adoption of an annual reporting enforcement policy pursuant to which the Department would not reject the annual report of a multiemployer welfare benefit plan solely because the accountant's opinion accompanying the report is ``qualified'' or ``adverse'' due to a failure to account and report for post-retirement benefit obligations in accordance with the financial statement disclosure requirements of the American Institute of Certified Public Accountants (AICPA) Statement of Position 92-6 (SOP 92-6).