A Taft-Hartley Health Plan also called a multi-employer welfare arrangement (MEWA), is a health plan that is created solely for the benefit of collectively bargained employees working for many employers. The plan is based on a trust agreement and one or more collective bargaining agreements (CBAs). In short, a Taft-Hartley Plan is a health plan the union is providing to union members on behalf of their employer. The Taft-Hartley name refers to the Taft-Hartley Act of 1947, also known as the Labor-Management Relations Act.