This document is about the instructions for completing the 2007 Form M-1, which is required to be filed under section 101(g) of the Employee Retirement Income Security Act of 1974 (ERISA) for Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs). The instructions provide definitions, details on who must file, when to file, how to file, and penalties, as well as line-by-line guidance on completing the form.