"Retirement plan administrators who rely on DOL's 2002 e-disclosure safe harbor would need to take the following actions for employees who first become eligible to participate after December 31, 2025 ... [1] Deliver a new one-time paper notice to new participants before delivering the required benefit statement electronically instead of on paper. [2] Give new participants the ability to opt out of e-delivery of all required ERISA disclosures."  MORE >>