Labor/Employment
Apr. 7, 2026
Paper returns: 2026 retirement plan disclosure risks
Retirement plan disclosures are about to get less digital and more complicated, as the Labor Department's proposal would require certain benefit statements to be furnished on paper, even when plans otherwise rely on electronic disclosure.
Andrew Dorado
Attorney
Liebert Cassidy Whitmore
Retirement Plan Compliance and Fiduciary Risk practice
Retirement plan disclosures are about to get less digital and more complicated. On Feb. 25, the U.S. Department of Labor (DOL) issued a proposed rule to amend the electronic disclosure safe harbors under ERISA to implement Section 338 of the SECURE 2.0 Act of 2022. The proposal primarily affects how retirement plan benefit statements must be delivered, requiring certain statements to be furnished on paper even when plans otherwise rely on electronic disclosure. These changes ...
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