{"abstract":"This document contains final regulations setting forth standards for electronic systems that make use of an electronic medium to provide a notice to a recipient, or to make a participant election or consent, with respect to a retirement plan, an employee benefit arrangement, or an individual retirement plan. These regulations reflect the provisions of the Electronic Signatures in Global and National Commerce Act (E-SIGN). These final regulations generally affect sponsors of, and individuals entitled to benefits under, certain retirement plans, employee benefit arrangements, and individual retirement plans.","action":"Final regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/10/20/E6-17528.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":35,"title":26},{"chapter":null,"citation_url":null,"part":54,"title":26}],"citation":"71 FR 61877","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on October 20, 2006.","disposition_notes":null,"docket_ids":["TD 9294"],"dockets":[],"document_number":"E6-17528","effective_on":"2006-10-20","end_page":61888,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/10/20/E6-17528.xml","html_url":"https://www.federalregister.gov/documents/2006/10/20/E6-17528/use-of-electronic-media-for-providing-employee-benefit-notices-and-making-employee-benefit-elections","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-17528?publication_date=2006-10-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-10-20/E6-17528/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":946,"last_updated":"2026-10-24 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-10-20/pdf/E6-17528.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-10-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/10/20/E6-17528.txt","regulation_id_number_info":{"1545-BD68":null},"regulation_id_numbers":["1545-BD68"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T20:10:11Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":61877,"subtype":null,"title":"Use of Electronic Media for Providing Employee Benefit Notices and Making Employee Benefit Elections and Consents","toc_doc":"Employee benefit notices and employee benefit elections and consents; electronic media use","toc_subject":"Income taxes, etc.:","topics":["Employment taxes","Excise taxes","Income taxes","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}