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You Filed Your 2013 Health and Welfare Plan 5500s, But Did You Include Your M-1 Attachments?
Stinson Link to more items from this source
[Guidance Overview]
Aug. 1, 2014

"For calendar year large health plans (over 100 participants), July 31, 2014 was the normal deadline for filing the 2013 Form 5500.... [N]ot all software providers that generate Form 5500 were able to make programming changes in time to automatically produce this attachment to the 2013 Form 5500s. Accordingly, preparers and plan administrators using those vendors needed to generate the required attachment manually, scan it and attach it to their 5500 on the EFAST System as 'other attachments.'"

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