This Employee Benefit Plan Audit Quality Center (EBPAQC) primer was developed to provide a basic understanding of multiple employer retirement plans (MEPs) and multiple employer welfare arrangements (MEWAs).
This primer provides:
a general introductory overview of MEPs and MEWAs and includes relevant terms and definitions
discussions of applicable laws and regulations (IRC, ERISA, and State Laws)
plan governance structures and operations
unique filing requirements
references to additional DOL, FASB, and AICPA resources