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IRS and DOL Publish Rules on E-Filing (PDF)
Buck Link to more items from this source
[Guidance Overview]
Oct. 19, 2014
"Public access and electronic confirmation will substantially eliminate any challenge to a claim that a statement or notice was filed. Conversely, it will be impossible for a plan administrator to claim that a statement or notice was filed unless it has, in fact, been filed.... Plan sponsors filing at least 250 forms using the form count in IRS' rule are likely already filing the Form 5500 and Schedule SB and MB electronically under the DOL's EFAST program. The effect of the final regulations will be to spur more electronic filings of Form 8955-SSA."

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