What: On February 25, 2026, the Department of Labor – Employee Benefits Security Administration (EBSA) published a proposed rule to narrow amendments to two separate electronic disclosure safe harbors.
Why: 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. The proposed amendments implement Congressional mandates that require retirement plans to provide paper benefit statements in certain cases and that require EBSA to update its electronic disclosure safe harbors.
The proposed amendments implement Congressional mandates that require retirement plans to provide paper benefit statements in certain cases and that require EBSA to update its electronic disclosure safe harbors.
EBSA seeks comments on the scope of the proposed amendments. EBSA also invites comments addressing its estimates of the benefits, costs, and transfers associated with the proposed rulemaking, as well as any quantifiable data that would support or contradict any aspect of its analysis.
Action: Comments are due to EBSA on or before April 27, 2026.
Is your small business or entity being impacted by a proposed rule? If yes, write a comment letter to the proposing agency.