{"abstract":"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.","action":"Proposed rule.","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/02/25/2026-03723.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"2520","title":29},{"chapter":null,"citation_url":null,"part":"2560","title":29}],"citation":"91 FR 9213","comment_url":null,"comments_close_on":"2026-04-27","correction_of":null,"corrections":[],"dates":"Comments on the proposal must be submitted on or before April 27, 2026.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[{"title":"100-word Summary EIN 1210-AC27","document_id":"EBSA-2026-0034-0002"}],"agency_name":"EBSA","documents":[{"comment_count":22,"comment_start_date":"2026-02-25","updated_at":"2026-04-28T01:59:02.699-04:00","comment_url":"https://www.regulations.gov/commenton/EBSA-2026-0034-0001","allow_late_comments":false,"id":"EBSA-2026-0034-0001","comment_end_date":"2026-04-28","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"EBSA-2026-0034","title":"Requirement to Provide Paper Statements in Certain Cases - Amendments to Electronic  Disclosure Safe Harbors"}],"document_number":"2026-03723","effective_on":null,"end_page":9237,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/02/25/2026-03723.xml","html_url":"https://www.federalregister.gov/documents/2026/02/25/2026-03723/requirement-to-provide-paper-statements-in-certain-cases-amendments-to-electronic-disclosure-safe","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-03723?publication_date=2026-02-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-02-25/2026-03723/mods.xml","not_received_for_publication":null,"page_length":25,"page_views":{"count":4725,"last_updated":"2026-05-28 12:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-25/pdf/2026-03723.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-03723.pdf?1771940709","publication_date":"2026-02-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/02/25/2026-03723.txt","regulation_id_number_info":{"1210-AC27":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1210-AC27/requirement-to-provide-paper-statements-in-certain-cases-amendments-to-electronic-disclosure-safe-ha","title":"Requirement to Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1210-AC27&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1210-AC27"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"100-word Summary EIN 1210-AC27","document_id":"EBSA-2026-0034-0002"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1210-AC27/requirement-to-provide-paper-statements-in-certain-cases-amendments-to-electronic-disclosure-safe-ha","title":"Requirement to Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors"},"comments_count":22,"agency_id":"EBSA","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=EBSA-2026-0034","supporting_documents_count":1,"docket_id":"EBSA-2026-0034","document_id":"EBSA-2026-0034-0001","regulation_id_number":"1210-AC27","title":"Requirement to Provide Paper Statements in Certain Cases - Amendments to Electronic  Disclosure Safe Harbors","checked_regulationsdotgov_at":"2026-04-29T04:55:03Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":9213,"subtype":null,"title":"Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors","toc_doc":"Amendments to Electronic Disclosure Safe Harbors","toc_subject":"Requirement to Provide Paper Statements in Certain Cases","topics":["Claims","Employee benefit plans","Pensions"],"type":"Proposed Rule","volume":91}