Electronic Disclosure Rules for Benefit Plans Comparison Chart

Summary

The chart below compares the different rules allowing for the electronic disclosure of documents that must be provided to employee benefit plan participants and beneficiaries under the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code (IRC), or the securities laws, as applicable. Although many of the rules take similar approaches to ensure that intended recipients are effectively notified about and have ready access to important plan information, plan administrators should make sure that their system and procedures for furnishing disclosures by electronic means meet the specific requirements of the applicable rules for each type of document.