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| Text of Proposed Regulation on Use of Electronic Media to Provide Notices, Elections and Consents (PDF) Internal Revenue Service [IRS]  [Official Guidance] July 13, 2005 10 pages. Excerpt: This document contains proposed regulations that would provide guidance on the use of electronic media to provide certain notices to recipients or to transmit participant and beneficiary elections or consents with respect to employee benefit arrangements.... These regulations also reflect the provisions of the Electronic Signatures in Global and National Commerce Act, Public Law 106-229 ... (E-SIGN). |
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