{"abstract":"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. Elsewhere in this edition of the Federal Register, the Employee Benefits Security Administration is publishing final rules related to the Secretary of Labor's new enforcement authority with respect to MEWAs, a notice adopting final revisions to the Form 5500 Annual Return/Report and its instructions to add new Form M-1 compliance questions, as well as an additional notice announcing the finalized revisions to the Form M-1 and its instructions. These improvements in reporting, together with stronger enforcement tools authorized by the Affordable Care Act, are designed to reduce MEWA fraud and abuse, protecting consumers from unpaid medical bills.","action":"Final rules.","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2013/03/01/2013-04863.html","cfr_references":[{"chapter":null,"citation_url":null,"part":2520,"title":29}],"citation":"78 FR 13781","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date. These final rules are effective on April 1, 2013. Applicability dates: These final rules pertaining to Form M-1 filings generally apply for all filing events beginning on or after July 1, 2013, except that in the case of the 2012 Form M-1 annual report, the deadline is now May 1, 2013 with an extension until July 1, 2013 available. The rules pertaining to Form 5500 annual reporting will be applicable for all Form 5500 Annual Return/Report filings beginning with the 2013 Form 5500.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2013-04863","effective_on":"2013-04-01","end_page":13796,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/03/01/2013-04863.xml","html_url":"https://www.federalregister.gov/documents/2013/03/01/2013-04863/filings-required-of-multiple-employer-welfare-arrangements-and-certain-other-related-entities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-04863?publication_date=2013-03-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-03-01/2013-04863/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":7680,"last_updated":"2026-09-21 10:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-03-01/pdf/2013-04863.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-04863.pdf?1362059265","publication_date":"2013-03-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/03/01/2013-04863.txt","regulation_id_number_info":{"1210-AB51":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1210-AB51/filings-required-of-multiple-employer-welfare-arrangements-and-certain-other-entities-that-offer-or-","title":"Filings Required of Multiple Employer Welfare Arrangements and Certain Other Entities That Offer or Provide Coverage for Medical Care to the Employees of Two or More Employers","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1210-AB51&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1210-AB51"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2013-03-21T08:12:23Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":13781,"subtype":null,"title":"Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities","toc_doc":"Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities","toc_subject":null,"topics":["Accounting","Employee benefit plans","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":78}