Data / Federal rules / 2026-03723
Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
The Employee Benefits Security Administration published this proposed rule in the Federal Register on February 25, 2026. Comments closed on April 27, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-03723
- Type
- Proposed rule
- Action
- Proposed rule
- Agency
- Labor Department; Employee Benefits Security Administration
- Published
- February 25, 2026
- Comments due
- April 27, 2026
- Dates
- Comments on the proposal must be submitted on or before April 27, 2026.
- Regulation ID (RIN)
- 1210-AC27
- Code of Federal Regulations
- 29 CFR 2520; 29 CFR 2560
- Topics
- Claims; Employee benefit plans; Pensions
- Significant
- Yes, under Executive Order 12866
- Pages
- 25
Other documents from the Employee Benefits Security Administration
| Document | Type | Published |
|---|---|---|
| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Independent Dispute Resolution Operations; Correction 2026-17622 · significant | Final rule | Aug 28 |
| Electronic Disclosure by Group Health Plans Under ERISA 2026-14917 · significant | Proposed rule | Jul 23 |
| Federal Independent Dispute Resolution Operations 2026-11140 · significant | Final rule | Jun 4 |
| Excepted Fertility Benefits 2026-09479 | Proposed rule | May 13 |
| Fiduciary Duties in Selecting Designated Investment Alternatives 2026-06178 | Proposed rule | Mar 31 |
| Retirement Security Rule: Definition of an Investment Advice Fiduciary: Notice of Court Vacatur 2026-05492 · significant | Final rule | Mar 20 |
| Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure; Extension of Comment Period 2026-04084 · significant | Proposed rule | Mar 2 |
Everything from the Employee Benefits Security Administration · Rules on claims · Rules on employee benefit plans · Rules on pensions · Published in February 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.