2026-03723Proposed RuleSignificant

DOL Mandates Paper Retirement Statements in Some Cases

Published Date: 2/25/2026

Proposed Rule

Summary

The Department of Labor is updating rules to make sure retirement plans send paper benefit statements in certain cases, even if they usually use electronic notices. This change comes from a new law called SECURE 2.0 and affects retirement plan providers and participants. Comments on the proposal are open until April 27, 2026, so get ready to weigh in!

Analyzed Economic Effects

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

Mandatory Paper Retirement Statements

If you have a retirement plan account, defined contribution plans must give you at least one pension benefit statement on paper each calendar year, and defined benefit plans must give at least one paper statement every three calendar years. This paper-statement rule applies for plan years beginning after December 31, 2025.

One-Time Paper Notice for New Participants

If a plan uses the 2002 electronic safe harbor and you first become eligible to participate or to be a beneficiary after December 31, 2025, the plan must send you a one-time paper notice before it electronically delivers any pension benefit statement. The notice must tell you that you can request all Title I ERISA documents be furnished on paper.

You Can Ask for Electronic Instead of Paper

Under the updated 2020 safe harbor, if a pension benefit statement would otherwise be required to be delivered on paper, you may request that those paper statements instead be furnished to you electronically.

Paper Statements Must List How To Go Electronic

When a plan furnishes a pension benefit statement on paper (the statements required by the new rule), that paper statement must explain how to request electronic delivery of such statements and must include contact information for the plan sponsor, plan administrator, or other designated representative, including a telephone number.

No Fees For Requested Paper Statements

Plans using the 2020 safe harbor may not charge any fee to a participant or beneficiary for delivering any paper pension benefit statement that the individual requests.

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Key Dates

Effective Date
Published Date
Comments Due
1/1/2026
2/25/2026
4/27/2026

Department and Agencies

Department
Independent Agency
Agency
Labor Department
Employee Benefits Security Administration
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