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:

(29 U.S.C. § 1002(40)(A).)

A MEWA that is also an employee welfare benefit plan as defined under the Employee Retirement Income Security Act of 1974 (ERISA) must satisfy ERISA's compliance requirements (see Practice Note, Title I of the Employee Retirement Income Security Act (ERISA): Overview). Also, under rules added to ERISA's preemption provision, MEWAs (including some MEWAs that are ERISA plans) may be regulated under state insurance law (29 U.S.C. § 1144(b)(6)(A); see Practice Note, ERISA Litigation: Preemption of State Laws (Overview)).

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).

The Department of Labor has issued final regulations addressing association health plans (AHPs), which are a type of MEWA (see Practice Note, Association Health Plans).