Documents Eligible for Electronic Delivery

Under the final rule, documents that may be provided electronically include:

  • Annual disclosure notices such as safe harbor, Qualified Default Investment Alternative (QDIA), Fee Disclosures, and automatic enrollment.
  • Summary Plan Descriptions (SPDs)
  • Summaries of Material Modifications (SMMs)
  • Summary Annual Reports (SARs)
  • Notice of blackout period for participant investment direction
  • Notices relating to Qualified Domestic Relations Orders (QDROs) Individual benefit statements required by the Pension Protection Act

IMPORTANT: The rules do not apply to any document that must be furnished only if it is requested.

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