This document is about the instructions for completing the Form M-1 report required for Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs) under the Employee Retirement Income Security Act (ERISA). It provides detailed guidance on who must file the form, when to file, how to file electronically, and line-by-line instructions for completing the various parts of the form. The instructions also include information on exceptions to the filing requirements, penalties for non-compliance, and resources for further assistance.
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