Revised Electronic Disclosure Rules Could Clarify Use and Better Protect Participant Choice.

A study on the electronic disclosure laws and regulations in the U.S. and the pros and cons of electronic disclosure, conducted by the U.S. Government Accountability Office (GAO), is presented, with focus on pension plans documentation. The study contains multiple appendices which include a graph, showing the availability of Internet access for individuals aged 15 and older, comments from the U.S. Department of Labor, and a table with examples of participant disclosures.