PWBA Releases 2002 M-1

December 12, 2002 ( - The Pension and Welfare Benefits Administration (PWBA), a division of the US Department of Labor (DoL), has announced the publication of the Year 2002 Form M-1 annual report for multiple employer welfare agreements (MEWAs).

2002 M-1 filing is due on March 1, 2003. However, plan administrators can request an automatic 60-day extension.

Under the Health Insurance Portability and Accountability Act (HIPAA) the DoL has the authority to require reporting of MEWAs, arrangements that offer medical benefits to the employees of two or more employers.    Excluded from reporting requirements are plans established or maintained under collective bargaining agreements, by a rural electric cooperative or by a rural telephone cooperative association.

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The Year 2002 Form M-1 is available on the PWBA’s Web Page at , under Forms and Document Requests.   The Form will also be published in the Federal Register on December 13, 2002.