The Form M-1 is an annual report that must be filed by Multiple Employer Welfare Arrangements (MEWAs). In general, MEWAs are arrangements that offer health and other benefits to the employees of two or more different employers. MEWAs do not include plans determined by the Secretary of Labor to be collectively bargained. Plans claiming this exception without a determination from the Labor Department are considered Entities Claiming Exception (ECEs) and must file for three years following an origination event (which is defined in regulations and in the instructions to the Form M-1). If you have questions about using the online filing system, see the FAQs on The Form M-1. If you have further questions about using or completing the Form M-1, please contact the Form M-1 Help Desk at 202-693-8360.

NOTE:The Employee Benefits Security Administration (EBSA) published final rules on March 1, 2013 regarding MEWA registration requirements under ERISA 101(g) as amended by the Patient Protection and Affordable Care Act of 2010. These rules can be found at http://webapps.dol.gov/FederalRegister/HtmlDisplay.aspx?DocId=26692&AgencyId=8&DocumentType=2 . With respect to all 2012 filings, MEWAs and ECEs should use this electronic Form M-1 for filing purposes.

Due to the addition of the new all-electronic filing option and to allow filers more time to become familiar with the new requirements and deadlines, the 2012 Form M-1 annual report is now due May 1, 2013. Filers of the 2012 Form M-1 annual report will generally be granted an automatic 60-day extension until July 1, 2013 if they request one before the May 1, 2013 filing deadline. For registration, origination and special filing events, the new Form M-1 rules are applicable for events beginning on or after July 1, 2012, with a 60 day extension available as well. For more information on when to file and how to request an extension, see the Form M-1 Filing Instructions.

This site is for years 2012 and beyond. For all years prior to 2012 please go to www.askebsa.dol.gov/mewapre2012/