In industries that are subject to the Corporate Practice of Medicine (CPOM) laws, to comport with CPOM, you ordinarily cannot also have all of the employees as part of the same control group on the same medical plan, without creating a MEWA (and then having to comply with all of the MEWA reporting requirements). It is much easier to structure the employee benefits plans properly with acquisition 1, rather than to create a MEWA and then have to undo it.
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