The U.S. Dept of Labor Office of Labor-Management Standards has issued its final rule revising the disclosure form required to be filed by union officers to report financial transactions involving employers with workers the union represents or is seeking to represent. Payments to spouses and minor children of the union officials are also covered by the rule. The rule adopts $250 as the amount above which a report is required; payments or benefits above $20 must be counted toward the $250 threshold. The rule also includes a limited exclusion for “widely attended gatherings” where the union official can attend two such functions without incurring a reporting obligation if the employer or business paying for the gathering spent $125 or less per attendee.