On December 3, 2018, the Department of Labor (DOL) released the 2018 Form M-1 and accompanying document “10 Tips for Filing Form M-1 for Association Health Plans and other MEWAs that Provide Medical Benefits.” Form M-1 is required for all Multiple Employer Welfare Arrangements (including AHPs) that provide medical benefits; a Form M-1 must be filed electronically. To access the online filing system for the M-1, please click here. For more information about MEWAs, check out the dashboard.
The 10 Tips for Filing Form M-1*:
- A MEWA must file a Form M-1 before starting to “operate.” Operating includes activities such as marketing, soliciting, or offering to provide medical care benefits to eligible participants.
- Use the correct form based upon the “plan year” the MEWA follows.
- Only MEWAs offering medical care must file.
- A MEWA may have to file more than one Form M-1 in a calendar year based upon events.
- Be sure to indicate the appropriate type of filing.
- Complete all required identifying information.
- Include information for every state in which a MEWA operates.
- Provide accurate insurance information.
- Retain your Form M-1 filing Confirmation Number; this number will be reported on future Form 5500 submissions.
- Verify whether you need to also file a Form 5500; a MEWA that is also an employee benefit plan under ERISA (i.e. an AHP) must file both a Form M-1 and a Form 5500.
*Be sure to reference the instructions for completing the Form M-1, beginning on Page 6 of the PDF, accessible here.
