As the Form 5500 filing deadline for most calendar year plans is quickly approaching, please note that the Form 5500 instructions have changed for 2013 to incorporate Form M-1 filing information. A Form M-1 is required to be filed by most Multiple Employer Welfare Arrangements (MEWAs). In general terms, a MEWA is a plan that offers benefits to employees of employers that are not within the same controlled group or under common control as set for the in Internal Revenue Code section 414(b) or (c). One common exception from the Form M-1 filing requirement for a MEWA is if the MEWA provides coverage to the employees of two or more trades or business that share a common control interest of at least 25 percent.