Benefits Forward

The final rules amend the existing Form M-1 reporting requirements as a result of provisions enacted as part of the Affordable Care Act.

Document Excerpt

This document contains final rules under Title I of the Employee Retirement Income Security Act (ERISA) that implement reporting requirements for multiple employer welfare arrangements (MEWAs) and certain other entities that offer or provide benefits that consist of medical care (within the meaning of section 733(a)(2) of ERISA and 29 CFR § 2590.701–2) for employees of two or more employers. These final rules amend the existing Form M-1 reporting rules by incorporating new provisions enacted as part of the Patient Protection and Affordable Care Act (the “Affordable Care Act”). They also amend existing Form 5500 annual reporting rules for ERISA-covered plans subject to Form M-1 reporting rules.Link https://s3.amazonaws.com/public-inspection.federalregister.gov/2013-04863.pdf