Labor Department Publishes New Questions And Answers On Form M-1 For Multiple Employer Welfare Arrangements

Archived News Release — Caution: Information may be out of date.

The U. S. Department of Labor’s Pension and Welfare Benefits Administration published today a second set of questions and answers on the new Form M-1 annual report for multiple employer welfare arrangements (MEWAs).

Generally MEWAs are arrangements which offer medical benefits to the employees of two or more employers, or to their beneficiaries. Certain plans which are established or maintained under collective bargaining agreements, by a rural electric cooperative or by a rural telephone cooperative association are excluded under the definition of a MEWA.

PWBA published the Form M-1 annual report for MEWAs in the Feb. 11, 2000 Federal Register. Under the new reporting requirement, the one-page Form M-1 is generally required to be filed once a year. The first year, the form is generally due May 1, 2000, but administrators can request an automatic 60-day extension to July 1, 2000. The next filing would not be due until March 1, 2001, and on every March 1 thereafter.

Copies of the Form M-1, the old and new set of frequently-asked questions and answers and the booklet ”MEWAs: A Guide to Federal and State Regulation“ are available from PWBA’s publication hotline at 1-800-998-7542 and on the internet at www.dol.gov/dol/pwba. Plan administrators also may contact the PWBA Help Desk at 202/219-8818 for assistance with technical questions or in completing the Form M-1.

In addition, PWBA will be addressing the Form M-1 filing requirements as part of its Form 5500 education outreach programs sponsored in partnership with the International Foundation of Employee Benefits Plans and state of society of CPA's.

PWBA is committed to working together with administrators to help them comply with this filing requirement. In this regard, PWBA has created a good faith safe harbor with respect to filings due in the year 2000. Under the safe harbor, PWBA will not assess penalties in cases where there has been a good faith effort to comply with the filing requirement.

U.S. Department of Labor news releases are accessible on the Internet. The information in this news release will be made available in alternate format upon request (large print, Braille, audio tape or disc) from the Central Office for Assistive Services and Technology. Please specify which news release when placing your request. Call 202.693.7773 or TTY 202.693.7775.

Archived News Release — Caution: Information may be out of date.