MewaForm

Form M-1 Due 5/01/00

DOL has released "Form M-1", a new annual report for MEWAs and "ECEs", which includes certain collectively bargained welfare plans. The initial report is due May 1, 2000, although a 60 day extension can be requested. Penalties for noncompliance may be as high as $1,000 per day.

A MEWA is a multiple employer welfare arrangement, a welfare plan established for the purpose of providing a welfare benefit to employees of two or more employers, except that a MEWA excludes any plan established or maintained 1) pursuant to one or more agreements that the Secretary of Labor finds to be collective bargaining agreements, 2) by a rural electric or rural telephone cooperative association.

An ECE is an "entity claiming exemption" from MEWA status based on a collective bargaining agreement. ECEs must file Form M-1 for three years following an "origination", and an ECE can have multiple originations.

Origination occurs whenever:1) an entity first begins offering coverage, 2) coverage is offered after a merger, if any entity in the merger is less than three years old, or 3) an entity grows more than 50% in a single year, excluding a merger.

M-1 is a deceptively simple two page form. It only asks general identification data, and a few yes/no questions, like "Are you in compliance with HIPAA ?" To help answer these questions, the instructions include seven pages of worksheets an administrator should complete before answering questions about compliance with the Health Insurance Portability and Accountability Act, the Mental Health Parity Act, the Newborns' and Mothers' Health Protection Act, and the Women's Health and Cancer Rights Act.

If your plan is collectively bargained, and has not had an origination in the last three years, you are not required to file. Even so, you should become familiar with the form, especially with the compliance worksheets

Form M-1 (Right click to download this file in PDF format)

Instructions (Right click to download this file in PDF format)

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