2026-15668NoticeWallet

DOL Seeks OMB Nod for More 401(k) Disclosure Form Burdens

Published Date: 8/3/2026

Notice

Summary

The Department of Labor (DOL) is submitting this Employee Benefits Security Administration (EBSA)-sponsored information collection request (ICR) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). Public comments on the ICR are invited.

Analyzed Economic Effects

5 provisions identified: 4 benefits, 1 costs, 0 mixed.

Estimated private-sector paperwork burden

DOL estimates this information collection affects the private sector with 72,106 respondents, 629,131,459 total responses, an annual time burden of 4,339,144 hours, and annual other costs of $25,981,640; DOL seeks OMB authorization for three (3) years (OMB Control Number 1210-0090).

Annual fee and expense disclosures

If you are a participant in a participant-directed individual account plan (for example, a 401(k)), your plan must provide plan- and investment-related fee and expense information for plan years that began on or after November 1, 2011. The rule requires this information to be provided at least annually (defined as at least once in any 14-month period) under 29 CFR 2550.404a-5(c).

Eligibility-time investment info in chart form

On or before your date of eligibility, the plan must give, for each designated investment alternative, identifying information, past performance data, comparable benchmark returns, fee and expense information, and a website address for supplemental information. That information must be furnished in a chart or similar format (a model chart is provided in the rule) to help you compare investment options.

Advance notice for changes (30–90 days)

If your plan makes changes to the disclosed information, plan administrators must notify participants of those changes at least 30 days but no more than 90 days before the change takes effect, except for unforeseen events or circumstances beyond the administrator's control.

Pass-through materials and on-request documents

After you invest, the plan administrator must provide any pass-through materials it receives about voting, tender, or similar rights when those rights are passed through to you. Participants may also request and receive prospectuses, financial reports, statements of valuation, and lists of assets for an investment alternative (29 CFR 2550.404a-5(d)(3)–(4)).

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Key Dates

Published Date
Comments Due
8/3/2026
9/2/2026

Department and Agencies

Department
Independent Agency
Agency
Labor Department
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