Practical Law Glossary Item w-020-3908 (Approx. 3 pages)
Glossary
Multiple Employer Welfare Arrangement (MEWA)
An arrangement offered by two or more employers to provide health or welfare benefits to the employers' employees and their beneficiaries, but excluding arrangements established or maintained:
For MEWA purposes, two or more businesses or trades (whether or not incorporated) are considered to be a single employer if they are within the same "control" group, as defined under ERISA (and as distinguished from the "controlled" group rules under the Internal Revenue Code, which apply in numerous benefit contexts) (see Practice Note, Controlled Group and Affiliated Service Group Rules).