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DOL's Long-Awaited Electronic Disclosure Rule for ERISA Retirement Plans Is Finally Here!
Ballard Spahr LLP Link to more items from this source
[Guidance Overview]
May 29, 2020

"[T]he new E-Disclosure Final Rule does not apply to documents within the jurisdiction of the IRS such as 401(k) plan safe harbor notices, ERISA 204(h) notices, special tax notices relating to plan distributions and notices to interested parties required in connection with IRS determination letter filings. The IRS has indicated that it intends to issue additional guidance regarding the electronic delivery of participant notices required under the Internal Revenue Code, thus plan sponsors should keep an eye out for this new guidance."

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