If, due to a change in control of businesses (such as a merger or acquisition), an entity provides coverage to the employees of two or more employers, must the Form M-1 be filed?
Reporting is not required if the entity would not be a MEWA but for the fact that it provides coverage to the employees of two or more employers due to a change in control of businesses (such as a merger or acquisition) that occurs for a purpose other than avoiding Form M-1 filing and is temporary in nature (that is, does not extend beyond the end of the plan year following the plan year in which the change in control occurs). See 29 CFR 2520.101-2(c)(2)(ii)(B).
Related Questions
- If, due to a change in control of businesses (such as a merger or acquisition), an entity provides coverage to the employees of two or more employers, must the Form M-1 be filed?
- Does the acquisition of the Amity and Guardian Health Care businesses mean that Bupa will not be progressing with a merger with MBF?
- Do other companies have Change in Control severance plans for employees in case of a merger?
