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The Form M-1 is an annual report that must be filed by multiple employer welfare arrangements (MEWAs). The Form is used to report the custodial and financial information of the MEWA, as well as the information for compliance with Part 7 of the Employee Retirement Income Security Act (ERISA).
The term “multiple employer welfare arrangement” means an employee welfare benefit plan, or any other arrangement which is established or maintained for the purpose of offering or providing benefits to the employees of two or more employers, and does not meet the definition of “single employer” provided in ERISA Section 3(40)(B). The definition of MEWA also does not include an arrangement established or maintained:
The “annual report” refers to the annual Form M-1 filing required of all MEWAs. The annual report must be filed no later than March 1 following any calendar year for which a filing is required (unless March 1 is a Saturday, Sunday, or Federal holiday in which case the form must be filed no later than the next business day).
There are several exceptions under which a MEWA is not required to file an M-1. These include:
The Form M-1 is comprised of 3 Parts.
You cannot file a paper Form M-1 by mail or other delivery service. The Form M-1 Online Filing System is an electronic filing system for the Form M-1 annual report for multiple employer welfare arrangements. The system allows filers to complete the form and submit it at no cost.
A one-time extension of time to file will automatically be granted if the administrator of the MEWA or ECE requests an extension. To request an extension, the administrator must: (1) check box B(3) in Part I, and complete the rest of Part I as it applies to the MEWA or ECE; (2) complete boxes 1a-d, 2a-d, and 3a-c in Part II; (3) electronically sign, date, and provide the administrator’s name at the end of the form; and (4) electronically file this request for extension no later than the normal due date for the Form M-1. In such a case, the administrator will have an additional 60 days to file a completed Form M-1. A copy of this request for extension must be attached to the completed Form M-1 when filed.
A MEWA must file a Form M-1 when any of the following registration events occur:
Event 1 requires a registration filing 30 days prior to the event, while events 2-5 require a registration filing within 30 days of the event occurring.
The maximum penalty for a MEWA administrator who fails or refuses to file a complete or accurate Form M-1 report is in the thousands of dollars per day. Link penalty chart here.
FAQs on the Form M-1 https://www.askebsa.dol.gov/mewa/Home/FAQ
2019 Form M-1 with instructions https://www.dol.gov/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2019.pdf
For questions on completing the M-1, contact the Employee Benefits Security Administrator’s (EBSA) Form M-1 help desk at 202-693-8360.
For inquiries regarding electronic filing capability, contact the EBSA computer help desk at 202-693-8600.
For inquiries regarding the Form M-1 filing requirement, contact the Office of Health Plan Standards and Compliance Assistance at 202-693-8335.
Material contained in ComplianceDashboard is a compilation of generally published information by the Department of Labor and other public agencies regulating employee benefit plans and employee benefit issues. It is not legal advice, and should not be construed as legal advice. If legal advice or other professional assistance is or may be required with regard to any issues referenced in this website, the services of a competent legal or tax professional should be immediately sought. The inclusion of links within the ComplianceDashboard website is for informational purposes only. ComplianceDashboard does not warrant the accuracy of information outside this website that is found as a result of following links contained herein, nor does the inclusion of those links herein constitute endorsement of the content of any other website. If you have questions regarding this disclaimer, please contact us at 877-328-7880.