This document is about the Form M-1 filing requirements for Multiple Employer Welfare Arrangements (MEWAs) and Entities Claiming Exception (ECEs) under the Employee Retirement Income Security Act (ERISA). It provides detailed instructions on who must file, when to file, the electronic filing process, and line-by-line guidance on completing the form. The form is used to report information about MEWAs that provide medical care benefits and ECEs that claim exception from being considered a MEWA.
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