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https://erisapros.com/faqs/spd-delivery-requirements/
SPD DELIVERY REQUIREMENTS The plan administrator/employer is responsible for preparing the SPD and affirmatively delivering it to certain persons, e.g.: covered employees terminated COBRA participants parents or guardians of children covered under a qualified medical
https://www.foley.com/en/insights/publications/2019/11/dol-modernize-erisa-electronic-disclosure-rules
In late October, the Department of Labor (“DOL”) published proposed electronic disclosure regulations (the “Proposed Rules”). If finalized, the Proposed Rules will offer plan sponsors additional options for electronically providing plan-related documents and information to plan participants, beneficiaries, and other specified recipients (collectively, “Required Recipients”).
http://www.ebcflex.com/Menu/Resources/ComplianceBuzz/tabid/1140/ArticleID/377/When-Can-Employers-Use-Electronic-Delivery-of-Benefit-Plan-Documents.aspx
Sep 21, 2016 · When Can Employers Use Electronic Delivery of Benefit Plan Documents ... The DOL safe harbor specifies that a written or electronic notice must be provided to participants each time a new electronic SPD is posted. ... electronically to plan participants can do so but should carefully review and follow the DOL safe harbor rules for electronic ...
https://www.shrm.org/resourcesandtools/hr-topics/benefits/pages/revisit-spd-distribution-rules.aspx
Participants who can access electronic documents at their work location (whether on site, in the office, at home or on the road), and for whom such access is an integral part of their work duties ...Author: Kim Buckey
http://kbpensionservices.com/files/9513/7347/0030/A_Guide_to_Electronic_Delivery_of_Participant_Disclosure_Materials.pdf
A GUIDE TO ELECTRONIC DELIVERY OF PARTICIPANT DISCLOSURE MATERIALS . The U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) issued a series of rules and interpretations around using e-mail and other electronic disclosure methods. This guide is intended to:File Size: 81KB
https://www.coredocuments.com/how-to-meet-irs-rules-on-electronic-distribution-of-the-plan-document-spd/
The employer must ensure that the electronic delivery system used for the SPD: Provides a document that is the same in style and format as the paper SPD. Lets employees know that the document is being distributed via electronic media, why it is vital to the employee to access it, and that a paper copy of the SPD will be supplied upon request.
https://tax.thomsonreuters.com/blog/dol-proposes-new-electronic-delivery-safe-harbor-for-401k-and-other-erisa-pension-plan-disclosures/
Oct 24, 2019 · Comments are sought on various practical elements of the proposed safe harbor, as well as on the underlying ERISA disclosure requirements (such as whether existing disclosures are too voluminous). For more information, see EBIA’s 401(k) Plans manual at Section XXVIII.G (“Electronic Delivery of SPDs and Other ERISA-Required Documents”).
https://www.law.cornell.edu/cfr/text/29/2520.104b-1
(c) Disclosure through electronic media. (1) Except as otherwise provided by applicable law, rule or regulation, the administrator of an employee benefit plan furnishing documents through electronic media is deemed to satisfy the requirements of paragraph (b)(1) of this section with respect to an individual described in paragraph (c)(2) if:
https://www.meritain.com/Regulatory-Compliance/Electronic-Distribution-Requirements-Under-ERISA
Electronic Distribution Requirements Under ERISA. Most employers like to electronically distribute their required plan disclosure materials, such as the Summary Plan Description (SPD), initial COBRA notice, adverse benefit determinations, etc. They typically choose this delivery option because they are considering that it would eliminate, or ...
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