"The proposed change to the 2002 safe harbor regulation would add a paragraph that states a benefit statement described in ERISA section 105(a)(2)(E) may be furnished electronically only if the plan first provides a one-time initial notice on paper.... The 2020 safe harbor regulations would also be updated ... [to] clarify that any paper benefit statement required by section 105(a)(2)(E) is to be furnished without charge. "  MORE >>