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The Form M-1 is a reporting form of the Employee Benefits Security
Administration (EBSA). It is the annual report for multiple employer
welfare arrangements (MEWAs) and for certain collectively bargained
arrangements, as described below.
“MEWA” or “multiple employer welfare arrangement”
generally means an employee welfare benefit plan, or any other
arrangement, which is established or maintained for the purpose of
offering or providing a welfare benefit (including benefits for medical
care) to the employees of two or more employers, or to their
beneficiaries, except that such term does not include any such plan or
arrangement which is established or maintained:
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under, or pursuant to, one or more agreements which the Secretary of
Labor finds to be collective bargaining agreements;
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by a rural electric cooperative; or
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by a rural telephone cooperative association.
Some MEWAs are “plans” under Title I of ERISA and some MEWAs are
not, but generally, all MEWAs are required to file the Form M-1, unless
they are able to take advantage of one of the available exceptions.
Generally, the Form M-1 is due each year by March 1. However, filers
will generally be granted an automatic 60-day extension until May 1 if
they request one. Expedited deadlines may apply following “originations”.
See below for more information on originations. Refer to Section 1.3 of
the Form M-1 instructions or call the EBSA Form M-1 Help Desk at 202.693.8360
for additional assistance regarding these expedited filing
deadlines.
There are two things you can do:
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Request an extension. Extensions of 60 days are granted automatically
by checking Box B3 entitled “a request for an extension” on the Form
M-1.
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Call the EBSA Form M-1 Help Desk at 202.693.8360. An analyst will help
you complete the report.
Some employee welfare benefit plans and other arrangements claim they
are not MEWAs because they are established or maintained under, or
pursuant to, one or more collective bargaining agreements. These entities
are referred to as “entities claiming exception” or “ECEs.”
If an entity claims this exception, the entity must file the Form M-1
for a limited time only. Filing is required for only the first 3 years
following an “origination.”
An origination generally occurs whenever:
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A MEWA or ECE first begins offering or providing coverage for medical
care to the employees of two or more employers;
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A MEWA or ECE begins offering or providing coverage for medical care to
the employees of two or more employers after a merger with another MEWA or
ECE if any of the entities involved in the merger are less than three
years old; or
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A MEWA or ECE grows more than 50 percent in a single year (unless the
growth is due to a merger between entities that are at least three years
old).
The Department of Labor has issued several advisory opinions under
which a group health plan sponsored by a leasing company is found to be a
MEWA. (See DOL Advisory Opinion Letters 91-17A, 91-47A, 92-04A, 92-05A,
92-07A, 93-29A, 95-22A, and 95-29A.) You should examine these advisory
opinions and then make a determination with respect to your plan.
The MEWA should file one Form M-1. Nonetheless, the MEWA should still
list all administrators and all plan numbers associated with the coverage
provided by the MEWA. If you need more space, you may attach additional
pages. These pages should be labeled with the Item number (for example,
“Item 1d” or “Items 2a through 2c”) in the upper right corner.
The Form M-1 filing requirements contain exceptions for certain types
of MEWAs and ECEs, as follows:
An entity is not required to file if it is licensed or authorized to
operate as a health insurance issuer in every state in which it offers or
provides coverage for medical care to employees. See 29 CFR
2520.101-2(c)(2)(i)(A).
No. If a MEWA provides coverage that consists solely of excepted
benefits which are not subject to Part 7 of ERISA, the MEWA is not
required to file the Form M-1. The purpose of the Form M-1 filing
requirement is to provide information concerning compliance by MEWAs with
the requirements of Part 7 of ERISA (including the provisions of the
Health Insurance Portability and Accountability Act, the Mental Health
Parity Act, the Newborns’ and Mothers’ Health Protection Act, and the
Women’s Health and Cancer Rights Act).
However, if a MEWA provides coverage that consists of both excepted
benefits and other benefits for medical care that are not excepted
benefits, the MEWA is required to file the Form M-1. See 29 CFR
2520.101-2(c)(2)(i)(B).
Yes. A MEWA that is a group health plan but that is not subject to
Title I of ERISA is not required to file the Form M-1. See 29 CFR
2520.101-2(c)(2)(i)(C).
If a MEWA provides coverage only through group health plans that meet
one of those definitions under section 4(b) of ERISA which are not subject
to Part 7 of ERISA, the MEWA is not required to file the Form M-1. See 29
CFR 2520.101-2(c)(2)(i)(D).
However, if a MEWA provides coverage through both a group health plan
that meets one of the definitions under section 4(b) of ERISA and a group
health plan that is subject to Part 7 of ERISA, the MEWA is required to
file the Form M-1.
Reporting is not required if the entity would not be a MEWA but for the
fact that it provides coverage to the employee of two or more trades or
businesses that share a common control interest of at least 25 percent at
any time during the plan year, applying the principles of section 414(b)
or (c) of the Internal Revenue Code. See 29 CFR 2520.101-2(c)(2)(ii)(A).
Reporting is not required if the entity would not be a MEWA but for the
fact that it provides coverage to the employees of two or more employers
due to a change in control of businesses (such as a merger or acquisition)
that occurs for a purpose other than avoiding Form M-1 filing and is
temporary in nature (that is, does not extend beyond the end of the plan
year following the plan year in which the change in control occurs). See
29 CFR 2520.101-2(c)(2)(ii)(B).
Reporting is not required if the entity would not be a MEWA but for the
fact that it provides coverage to persons who are not employees or former
employees of the plan sponsor and the number of such persons does not
exceed one percent of the total number of employees or former employees
covered by the entity, determined as of the last day of the year to be
reported (or in the case of a 90-day origination report, determined as of
the 60th day following the origination date). See 29 CFR 2520.101-2(c)(2)(ii)(C).
The Department of Labor has published a booklet called MEWAs: Multiple
Employer Welfare Arrangements under the Employee Retirement Income
Security Act: A Guide to Federal and State Regulation. It is
available by calling EBSA toll-free at 1.866.444.EBSA (3272) and on the Internet at www.dol.gov/ebsa.
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