U.S. Department of Labor
Health Benefits Advisor for Employers
Glossary
Multiple Employer Welfare Arrangement (MEWA)
An employee welfare benefit plan, or any other arrangement (other than an employee welfare benefit plan), which is established or maintained for the purpose of offering or providing any welfare benefits, such as medical, surgical, or hospital care or benefits, to the employees of two or more employers (including one or more self-employed individuals), or to their beneficiaries, except that the term does not include any such plan or other arrangement that is established or maintained under or pursuant to one or more agreements that the Secretary of Labor finds to be collective bargaining agreements, by a rural electric cooperative, or by a rural telephone cooperative association. For more information see MEWA: A Guide to Federal and State Regulation and Filing The M-1 Form - Qs & As.
