Certain collectively bargained arrangements are required to file. When do these entities file the Form M-1?
Some employee welfare benefit plans and other arrangements claim they are not MEWAs because they are established or maintained under, or pursuant to, one or more collective bargaining agreements. These entities are referred to as entities claiming exception or ECEs. If an entity claims this exception, the entity must file the Form M-1 for a limited time only. Filing is required for only the first 3 years following an origination.
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- Certain collectively bargained arrangements are required to file. When do these entities file the Form M-1?
