On December 31, 2025, the DOL published a notice of enforcement policy to extend delinquent filer relief to multiple employer welfare arrangements (MEWAs), arrangements that are not group health plans but provide benefits that consist of medical care (non-plan MEWAs), as well as entities claiming exception (ECEs) that are seeking to file a late Form M–1.
The DOL’s Delinquent Filer Voluntary Compliance Program (DFVCP) gives delinquent plan administrators an opportunity to avoid higher civil penalty assessments if they satisfy the program’s requirements and voluntarily pay a reduced penalty amount. This relief applied to certain reporting forms (e.g., Form 5500) but did not apply to Form M-1 until the DOL published this notice.
Administrators of plan MEWAs who fail to file a Form M–1 annually and upon the occurrence of specific events may be subject to civil penalties under section 502(c)(2) of ERISA. Administrators of non-plan MEWAs and ECEs who fail to file a Form M–1 annually and upon the occurrence of specific events may be subject to civil penalties under ERISA section 502(c)(5).
As of the date of this notice, these administrators can avail themselves of delinquent filer relief and are extended the same $750 maximum penalty amount currently available to small plans filing a late Form 5500.
Employer Takeaway
Employers who participate in MEWAs and MEWA administrators should be aware of this development. The update also serves as a reminder of the availability of the DFVCP program for employers who have failed to timely file a required Form 5500.
Reference the DOL’s notice of enforcement policy for more information.