January 11, 2006
MEWAs: File Your 2005 Form M-1 by March 1, 2006
The US Department of Labor requires all Multiple Employer Welfare Arrangements (MEWAs) to annually file a Form M-1 to report compliance with the HIPAA reporting requirements. The DOL has issued the Year 2005 Form M-1 and accompanying instructions, which contain useful self-compliance checklists (not only for MEWAs, but for all group health plans).
Who must file?
There are two groups that must file the annual Form M-1. A MEWA that offers or provides benefits consisting of medical care is required to file, regardless of whether the entity is a group health plan. Multi-employer collectively bargained group health plans claiming an exemption from the MEWA rules under ERISA § 3(40)(A)(i) must also file.
Who need not file?
An M-1 report need not be filed by a MEWA or an entity claiming an exemption from the MEWA rules if the entity is licensed or authorized to operate as a health insurance issuer in every state in which it provides medical care coverage. Other entities that need not file include an entity that provides coverage consisting solely of “excepted benefits” described in ERISA §733 and a group health plan that is not subject to ERISA including a governmental plan, church plan, or a plan maintained solely for the purpose of complying with workman’s compensation laws.
When must you file?
The annual filing date for the 2005 Form M-1 is March 1, 2006. You may request an automatic 60-day extension which stretches the deadline to May 1, 2006.
Obtaining the Form
The Department of Labor will not be automatically mailing paper copies of the Form M-1. Copies of the form and instructions are available on-line at http://www.dol.gov/ebsa. You can access, complete, and submit your Form M-1 online via a secure website at http://www.askebsa.dol.gov/mewa. This online filing system allows you to complete the form and submit it at no cost. If you would like a form by mail, you can make such a request by calling the DOL’s publication hotline at 866-444-3272.
Questions
Inquiries relating to the form may be directed to the Employee Benefit Security Administration’s Form M-1 Help Desk at 202-693-8360. If you need further assistance, or would like HitesmanLaw, P.A. to file your M-1 on your behalf, please contact us immediately.