Glossary
Multiple Employer Welfare Arrangement (MEWA)
An employee welfare benefit plan, or any other arrangement (other than an
employee welfare benefit plan), which is established or maintained for the
purpose of offering or providing any welfare benefits, such as medical,
surgical, or hospital care or benefits, to the employees of two or more employers (including one or more self-employed
individuals), or to their beneficiaries, except that
the term does not include any such plan or other arrangement that is established
or maintained under or pursuant to one or more agreements that the Secretary of
Labor finds to be collective bargaining agreements, by a rural electric
cooperative, or by a rural telephone cooperative association. For more
information see MEWA:
A Guide to Federal and State Regulation and
Filing The M-1 Form –
Qs & As.
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