Case Study

From the case study titled “Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables” we try to depict the following


  • From the reading we get to understand the aspect we get to understand the function of laborers local 829 health and welfare plan in broader perspective, in that it serves as a provider of multi-employer health care for construction members.
  • Under local 829 laborers we get to understand the two unions that incorporates employee activity fund and health benefit fund that provides skilled construction laborers with benefits such as dental, medical, and pharmaceutical under health benefit fund. On the other hand, employee activity fund incorporates sick-leave benefits to the employees.
  • From the case study we also get to understand different posts with their functions in their respective fields. For example, the union administrator has the responsibility of plan management and provision of fund financial information to the plan participants. In addition to this he or she has the duty of supervising people maintaining accounting records and cash receipts and payments.
  • The case study in broader perspective articulates that for the health benefit fund, employer contributions are determined by negotiated hourly charge multiplied by the total number of hours a member works on aa construction firm weekly.
  • The other aspect that one can depict from the case study is that aspect that contractor-employers pay salaries direct to the employees. On the other hand, the union office does ensure that dental, medical, and pharmaceutical expenses of the union members are settled with immediate effect.
  • From the case study we also find that in the previous year funding of the employee activity fund was retrieved from contractor-employers whom we are made to understand that withheld a small portion of member salaries and paid it to the fund.
  • From the fund we also note that they were later issued out to the members to cater for their medical expenses that made them not to get the salaries as anticipated.
  • The aspect of testing investments as indicated in the case study from the 1998,1999 1nd 1997 it’s important to take into consideration the aspect of purchase and sales which should show some conformity and should agree with the schedules.
  • Under the aspect of testing receivables, it is of much concern to note that the case study tries to enlighten the reader in broader perspective by stating that receivables are due from contractors who are entitled to employ members on the construction projects.
  • Lastly from the case study we also find scenario arising that what if the employee is not working after two weeks who becomes responsible for the payments, which from the case study we clearly get that the union members are therefore required to make self-payments to the health benefit fund or it gets terminated.






Hogan,, T., Seltz, W., & Bierstaker, J. (2001). Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables

All Rights Reserved,