Origination
(9) Origination means, with regard to an ECE, the occurrence of any of the following events (an ECE is considered to have been originated only when an event described below occurs) (i) The ECE begins operating with regard to the employees of two or more employers (including one or more self-employed individuals); (ii) The ECE begins operating following a merger with another ECE (unless all of the ECEs that participate in the merger previously were last originated at least three years prior to the merger); or (iii) The number of employees receiving coverage for medical care under the ECE is at least 50 percent greater than the number of such employees on the last day of the previous calendar year (unless the increase is due to a merger with another ECE under which all ECEs that participate in the merger were last originated at least three years prior to the merger). (10) Reporting or to report means to file the Form M-1 as required pursuant to sections 101(g) of ERISA; 2520.101-2; or the instructions to the Form M-1. (11) Special filing event means, with regard to an ECE (i) The ECE begins knowingly operating in any additional State or States that were not indicated on a previous report filed pursuant to paragraph (e)(1)(i) or (f)(2)(i) of this section; or (ii) The ECE experiences a material change as defined in the Form M-1 instructions. (12) State means State within the meaning of 2590.701-2 of this chapter.