Multiple Employer Welfare Arrangement – MEWA and M-1 Reporting Requirements

Updated as of January 22, 2026

MEWA

A plan or other arrangement that offers health and other benefits to the employees of two or more different employers (including one or more self-employed individuals) that are not part of the same controlled group of businesses.

• MEWAs do not include a plan or other arrangement that is established and maintained:
  • Pursuant to one or more collective bargaining agreements.
  • By a rural electric cooperative, or
  • By a rural telephone cooperative association.
• MEWAs are generally subject to ERISA when established or maintained by an employer or employee organization.

The above is not an exhaustive list for all the rules and regulations of MEWAs.

Compliance Requirements

MEWAs may be subject to both federal and state law.

• Federal: ERISA compliance requirements including, but not limited to:
  • M-1 Reporting.
  • Form 5500 (regardless of number of participants).
• State: state compliance includes:
  • Compliance with applicable state insurance mandates.
  • Maintenance of specific reserves and contributions for funding requirements.
  • Subject to state specific licensing, registration, certification, financial reporting, examination and auditing.
  • Certain states may prohibit the creation of new MEWAs or have specific rules government MEWAs.

M-1 Reporting Requirements

• MEWAs must register with DOL before operating in a state and must annually file a Form M-1 with the DOL unless an exception exists.
• Generally due by March 1st.
• Civil penalty for failure to timely file a M-1 is $1,992 per day for the 2025 filing year.
• Subject to annual penalty adjustment.
• Filings must be submitted electronically: http://www.askebsa.dol.gov/mewa/
• Exceptions: A Form M-1 is not required when:
  • MEWA is licensed or authorized to operate as a health insurance issuer in every state in which it offers or provides coverage for medical care to employees.
  • MEWA is a group health plan that is not subject to ERISA, including governmental and church plans or plans maintained only for the purpose of complying with Workers’ Compensation laws.
  • There is a change in control of a business (merger or acquisition) as long as the reason for the change in control was not to avoid M-1 filing requirement and is temporary in nature.
  • MEWA provides coverage to persons who are not employees or former employees or their beneficiaries and the number of these individuals does not exceed 1% of the total number of former and/or current employees covered under the arrangement.

Form 5500 Requirements

• Must be filed electronically by last day of 7th month following end of plan year (i.e., July 31 for calendar year plans).
• Part III requests information regarding M-1 Compliance, and requests the Form M-1 receipt confirmation code from the last-filed M-1.

Delinquent Filer Voluntary Correction Program (DFVC)

• Voluntary late filers pay a $750 penalty instead of per day penalty.
• MEWA administrators can file their most recent required Form M-1 electronically through the Department’s online payment system: https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/correction-programs/dfvcp