Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors

What it does

The Department of Labor (Department) is proposing narrow amendments to two separate electronic disclosure safe harbors for purposes of implementing section 338 of the SECURE 2.0 Act of 2022 (SECURE 2.0). Taken together, the two existing safe harbors permit the broad use of electronic disclosure under prescribed conditions for the furnishing of required disclosures under Title I of the Employee Retirement Income Security Act of 1974 (ERISA). Section 338 of SECURE 2.0 amended section 105(a)(2) of ERISA to require retirement plans to provide paper benefit statements in certain cases. Section 338 also instructed the Department to update its electronic disclosure safe harbors in connection with the statutory changes. The proposed amendments would implement these Congressional mandates.

The Employee Benefits Security Administration's summary, as published in the Federal Register.

What it would change

2 parts of Title 29 of the Code of Federal Regulations:

29 CFR 2520, 29 CFR 2560

Before this

No earlier Federal Register document under regulation identifier 1210-AC27 since Jan. 1, 2025.

What happens next and when

Comments on the proposal must be submitted on or before April 27, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket EBSA-2026-0034 on Regulations.gov
• Title 29 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register