"The forthcoming guidance would build on the DOL's 2020 electronic disclosure safe harbor, which allowed plan sponsors and recordkeepers to treat electronic delivery as the default for participants with valid email addresses or mobile phone numbers on file, subject to notice and opt-out requirements.... [T]he new SECURE 2.0 mandate underscores an enduring policy tension: how to capture the efficiency and engagement benefits of electronic communications without excluding participants who rely on, or prefer, paper."  MORE >>