Lvl haus, Employee Compliance
Login
Request a demo
Employee benefits · ERISA

Form M-1: Annual Reporting for MEWAs

A practical overview of the Department of Labor filing used by multiple employer welfare arrangements and certain entities claiming exception.

Last reviewed: August 21, 2026United States · FederalPrimary-source reviewed

What Form M-1 is

Form M-1 is an electronic Department of Labor filing for multiple employer welfare arrangements (MEWAs) and certain entities claiming exception. It helps federal and state regulators identify arrangements, coverage, participating employers, and compliance information.

Annual timing: The annual Form M-1 is generally due March 1 following the reporting year. When the date falls on a weekend or federal holiday, the filing date moves under the applicable instructions. A one-time extension may be requested through the electronic filing system.

Events that may trigger additional filings

Beyond the annual report, special filings can apply when an arrangement begins operating, expands into an additional state, experiences a merger, or undergoes another event covered by the instructions. Applicability depends on the arrangement's facts and ERISA status.

Operational checklist

  • Confirm whether the arrangement is a MEWA or ECE.
  • Identify every state in which coverage is offered or provided.
  • Reconcile participating-employer and covered-life information.
  • Review event-based filing triggers during the year.
  • File electronically through the DOL system and retain confirmation.

Primary sources

This resource is provided for general educational purposes and does not constitute legal, tax, benefits, safety, or other professional advice. Requirements and individual circumstances vary. Confirm current rules with authoritative sources and qualified advisors.

Leave a Reply

Your email address will not be published. Required fields are marked *

jQuery(document).ready(function($) { $('#thumbs-up').click(function(e) {e.preventDefault(); $('input[name="response"]').val('yes'); $('.elementor-form').submit(); // Trigger form submission }); $('#thumbs-down').click(function(e) { e.preventDefault(); $('input[name="response"]').val('no'); $('.elementor-form').submit(); // Trigger form submission }); });