SEC. 2. ELECTRONIC COMMUNICATION OF PENSION PLAN 
INFORMATION. 
(a) AMENDMENTS TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.— 
(1) IN GENERAL.—Part 1 of subtitle B of title 
I of the Employee Retirement Income Security Act 
of 1974 (29 U.S.C. 1021 et seq.) is amended by 
adding at the end the following: 
‘‘SEC. 112. ELECTRONIC COMMUNICATION OF PENSION 
PLAN INFORMATION. 
‘‘A document of any type that is required or per-
mitted under this title to be furnished to a plan partici-
pant, beneficiary, or other individual with respect to a pen-
sion plan may be furnished in electronic form if— 
‘‘(1) the system for furnishing such a docu-
ment— 
‘‘(A) is designed to result in effective ac-
cess to the document by the participant, bene-
ficiary, or other specified individual through 
electronic means, including— 
‘‘(i) the direct delivery of material to 
an electronic address of such participant, 
beneficiary, or individual, 
‘‘(ii) the posting of material to a 
website or other internet or electronic- 
based information repository to which ac-
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cess has been granted to such participant, 
beneficiary, or individual, but only if prop-
er notice of the posting has been provided 
(which may include notice furnished by 
other electronic means if the content of the 
notice conveys the need to take action to 
access the posted material), and 
‘‘(iii) other electronic means reason-
ably calculated to ensure actual receipt of 
the material by such participant, bene-
ficiary, or individual, 
‘‘(B) permits the participant, beneficiary, 
or other individual to select the specific elec-
tronic means through which such a document 
shall be furnished, to modify that selection at 
any time, or to elect at any time to begin re-
ceiving paper versions of such documents at no 
additional direct cost to the individual, and 
‘‘(C) protects the confidentiality of per-
sonal information relating to such participant’s, 
beneficiary’s, or individual’s accounts and bene-
fits, 
‘‘(2) an annual paper notice is provided to each 
participant, beneficiary, or other individual that de-
scribes— 
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‘‘(A) the selection of the specific electronic 
means for the furnishing of such documents 
made by the participant, beneficiary, or other 
individual under paragraph (1)(B) in effect at 
the time of the provision of the notice, or 
‘‘(B) if applicable, the election made by the 
participant, beneficiary, or other individual 
under paragraph (1)(B) to be furnished paper 
versions of such documents, and 
‘‘(3) the electronically furnished document— 
‘‘(A) is prepared and furnished in a man-
ner that is consistent with the style, format, 
and content requirements applicable to the par-
ticular document, and 
‘‘(B) includes a notice that apprises the in-
dividual of the significance of the document 
when it is not otherwise reasonably evident as 
transmitted. 
For purposes of this section, the term ‘document’ in-
cludes reports, statements, notices, notifications, and 
other information.’’. 
(2) CONFORMING AMENDMENT.—The table of 
contents in section 1 of such Act (29 U.S.C. 1001 
note) is amended by inserting after the item relating 
to section 111 the following: 
112. Electronic communication of pension plan information. 
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(b) AMENDMENT TO INTERNAL REVENUE CODE OF 
1986.—Section 414 of the Internal Revenue Code of 1986 
is amended by adding at the end the following: 
‘‘(z) ELECTRONIC COMMUNICATION
OF PENSION 
PLAN INFORMATION.—A document of any type that is re-
quired or permitted under this title to be furnished to a 
plan participant, beneficiary, or other individual with re-
spect to a plan to which this subchapter or section 457 
applies may be furnished in electronic form if— 
‘‘(1) the system for furnishing such a docu-
ment— 
‘‘(A) is designed to result in effective ac-
cess to the document by the participant, bene-
ficiary, or other specified individual through 
electronic means, including— 
‘‘(i) the direct delivery of material to 
an electronic address of such participant, 
beneficiary, or individual, 
‘‘(ii) the posting of material to a 
website or other internet or electronic- 
based information repository to which ac-
cess has been granted to such participant, 
beneficiary, or individual, but only if prop-
er notice of the posting has been provided 
(which may include notice furnished by 
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other electronic means if the content of the 
notice conveys the need to take action to 
access the posted material), and 
‘‘(iii) other electronic means reason-
ably calculated to ensure actual receipt of 
the material by such participant, bene-
ficiary, or individual, 
‘‘(B) permits the participant, beneficiary, 
or other individual to select the specific elec-
tronic means through which such a document 
shall be furnished, to modify that selection at 
any time, or to elect at any time to begin re-
ceiving paper versions of such documents at no 
additional direct cost to the individual, and 
‘‘(C) protects the confidentiality of per-
sonal information relating to such participant’s, 
beneficiary’s, or individual’s accounts and bene-
fits, 
‘‘(2) an annual paper notice is provided to each 
participant, beneficiary, or other individual that de-
scribes— 
‘‘(A) the selection of the specific electronic 
means for the furnishing of such documents 
made by the participant, beneficiary, or other 
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individual under paragraph (1)(B) in effect at 
the time of the provision of the notice, or 
‘‘(B) if applicable, the election made by the 
participant, beneficiary, or other individual 
under paragraph (1)(B) to be furnished paper 
versions of such documents, and 
‘‘(3) the electronically furnished document— 
‘‘(A) is prepared and furnished in a man-
ner that is consistent with the style, format, 
and content requirements applicable to the par-
ticular document, and 
‘‘(B) includes a notice that apprises the in-
dividual of the significance of the document 
when it is not otherwise reasonably evident as 
transmitted. 
For purposes of this subsection, the term ‘document’ 
includes reports, statements, notices, notifications, 
and other information.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to documents fur-
nished with respect to plan years beginning after Decem-
ber 31, 2015. 
Æ 
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