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Satisfying Employee Benefit Plan Disclosure, Notice and Election Requirements During a Pandemic and Beyond
BakerHostetler Link to more items from this source
[Guidance Overview]
July 9, 2020

"The Internal Revenue Code and [ERISA] set forth numerous disclosure, notice and election requirements for employee benefit plans. These communications can involve thousands of pages per year, per participant, and be very expensive if they must be printed on paper and mailed. Few participants really want all that paper.... Pre-COVID-19 guidance regarding electronic media ... IRS Notice 2020-42: COVID-19 Temporary Guidance Regarding Electronic Elections ... EBSA Disaster Relief Notice 2020-01 ... DOL safe harbor for electronic media for retirement plans ... Deciding whether to adopt the DOL 2020 safe harbor for retirement plans."

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