On July 23, 2026, the U.S. Department of Labor (DOL) issued a proposed rule that would create a new electronic disclosure safe harbor for group health plans. If finalized, the rule would permit employers to furnish many ERISA-required plan documents and disclosures electronically as the default method of delivery. The proposal is intended to modernize health plan communications and lower printing and mailing costs, while maintaining participant access to important benefit information. Although the proposal borrows concepts from the DOL’s retirement plan electronic disclosure rules, it contains important differences that apply specifically to group health plans. Comments on the proposed rule are due September 21, 2026.
Importantly, the proposed regulation does not replace existing electronic disclosure rules; it creates an additional compliance pathway. Employers may continue to use the current 2002 electronic disclosure safe harbor or traditional paper delivery.
How the New Safe Harbor Would Work
Under the proposed safe harbor, employers would generally:
- Post required health plan disclosures on a secure website, benefits portal, mobile application, or similar electronic repository.
- Provide participants and beneficiaries with a Notice of Internet Availability (NOIA) informing them that the document(s) are available online.
- Maintain procedures for providing paper copies and honoring requests to opt out of electronic delivery.
The NOIA would notify participants when a covered document is available and provide instructions for accessing it. A plan could furnish either a separate NOIA for each covered document or an annual combined NOIA identifying multiple covered documents.
Notice of Internet Availability (NOIA) Requirements
The proposed rule includes detailed content requirements for NOIAs. Among other things, the NOIA must:
- Include a prominent statement (e.g., in a title, legend or subject line) that reads “Disclosure About Your Health Plan”
- Include a statement that reads, “Important information about your health plan is now available. Please review this information.”
- Identify the covered document(s) by name and provide a brief description of its purpose if the document name alone is insufficient.
- Provide the internet website address or a hyperlink to such address where the document can be accessed.
- Explain the participant’s right to opt out of electronic delivery and request a paper copy free of charge.
- Include a statement that the document may remain available online for at least one year, or until replaced by a subsequent version.
- Provide contact information for the plan administrator or designated representative.
A plan may require participants to log in before accessing a document, provided the login page includes a prominent link to the covered document. The NOIA may also indicate whether any action is required in response to the disclosure. Notably, the NOIA generally may contain only the information permitted by the rule, although logos, branding, and other non-misleading design elements are allowed.
Website and Access Requirements
To rely on the safe harbor, the electronic system must be reasonably designed to ensure actual access to covered documents. Participants must be able to access the website or application outside the workplace, and plan administrators must take reasonable measures to ensure the system remains available and usable.
Covered documents must be posted no later than the date they are otherwise required to be furnished under ERISA and generally must remain available online for at least one year after posting or, if later, until superseded by a newer version. Documents must be provided in a widely available, searchable format that can be viewed online, downloaded, printed, and retained.
The proposal does not change existing ERISA recordkeeping requirements. Plan administrators must continue to maintain records sufficient to demonstrate compliance with applicable disclosure obligations.
Initial Notification Requirement
While affirmative consent would not be required, employers could not simply begin posting documents online and discontinue paper distribution.
Before relying on the new safe harbor, employers must provide an initial notification explaining:
- That covered documents will be furnished electronically
- The electronic address that will be used
- How participants can access disclosures
- How covered documents are not required to be available for more than one year unless superseded by another document
- The right to request paper copies free of charge
- The right to opt out of electronic delivery and receive paper documents instead
Notably, the DOL proposed a transition rule that would allow employers to provide this initial notification electronically to individuals who are already receiving disclosures electronically under the existing 2002 safe harbor, which generally limits electronic delivery to employees with regular work-related access to electronic systems or individuals who have affirmatively consented to receive disclosures electronically. This provision is intended to ease the transition to the new framework by avoiding the need for employers to send a separate paper notice to individuals who are already accustomed to receiving plan communications electronically.
Covered Documents
The proposed safe harbor would apply broadly to ERISA-required group health plan disclosures, including:
- Summary Plan Descriptions (SPDs)
- Summaries of Material Modifications (SMMs)
- Summary Annual Reports (SARs)
- Special enrollment notices
- Other disclosures required under Title I of ERISA
The proposal clarifies that the safe harbor would cover not only disclosures that must be furnished automatically but also documents that must be provided only upon participant requests, expanding the range of communications that could be delivered electronically.
Who Can Receive Electronic Disclosures?
To utilize the proposed safe harbor, employers must have a valid electronic address for the participant or beneficiary, such as a personal email address, work email address, or mobile phone number capable of receiving electronic messages. The proposal also would allow dependent children age 18 and older to receive disclosures directly if they provide their own electronic address.
This requirement highlights the importance of maintaining accurate participant contact information and establishing processes to update email addresses and mobile phone numbers on a regular basis. Employers also should consider how they will maintain valid electronic addresses for retirees and former employees who may no longer have access to employer-provided email accounts but remain on the benefit plan.
Limited to Group Health Plans
Employers should note that the proposed safe harbor would apply only to ERISA-covered group health plans. It would not extend to other welfare benefits, such as life insurance, disability, unemployment, apprenticeship, day care, scholarship, or prepaid legal plans. As a result, employers may need to continue using different disclosure methods for different benefit programs unless future guidance expands the safe harbor’s scope.
Additionally, a group health plan sponsor may enter into a written agreement with a health insurance issuer to furnish ERISA-required disclosures on the plan’s behalf. In that case, the issuer also may rely on the proposed safe harbor when providing those disclosures.
Potential Benefits for Retiree or COBRA Communications
Employers that maintain retiree health plans or administer COBRA coverage may find particular value in the proposed rule. Under the current rules, retirees and many COBRA qualified beneficiaries generally are not considered “wired at work,” making electronic disclosure more difficult unless affirmative consent is obtained.
The proposed framework would make it easier to communicate electronically with these individuals by relying on an electronic address and the notice-and-access process rather than participant consent. For employers with large retiree or COBRA populations, this could significantly reduce mailing expenses and administrative complexity.
Privacy and Security Remain a Priority
One notable difference from existing safe harbors is that the proposed rule is based exclusively on a notice-and-access framework. Rather than allowing covered documents to be furnished directly by email under the new safe harbor, the proposal generally would require plan administrators to post documents on a secure website or electronic repository and provide a Notice of Internet Availability directing individuals to the document.
The DOL explained that group health plan communications may involve sensitive personal information and protected health information (PHI). As a result, the proposed safe harbor relies on a secure website-based, notice-and-access framework rather than direct email delivery of covered documents when electronic delivery occurs by default without participant consent. Importantly, the proposal would not eliminate existing electronic disclosure methods. Employers could continue to rely on the 2002 electronic disclosure safe harbor, including email delivery where permitted, or elect to use the new safe harbor if finalized.
Participant Rights Remain Protected
While the proposal expands electronic delivery options, it also includes several important participant protections. Individuals would continue to have the right to:
- Request paper copies of disclosures at no cost.
- Opt-out of electronic delivery and receive paper communications.
- Receive timely delivery of paper documents when electronic notices cannot be delivered successfully.
Plan administrators would be required to maintain reasonable procedures for processing paper-copy requests and opt-out elections. In addition, administrators must monitor invalid or undeliverable electronic addresses and take corrective action when delivery issues arise.
Recommended Employer Action
Although the rule remains in the proposal stage, employers may want to begin assessing their readiness. Recommended action steps include:
- Inventory all health plan disclosures currently being distributed.
- Evaluate whether existing benefits portals or mobile platforms satisfy the proposed website requirements.
- Review participant email addresses and mobile contact information for accuracy.
- Assess cybersecurity and HIPAA privacy safeguards applicable to benefit administration platforms.
- Identify retiree or COBRA populations that may benefit from electronic disclosure.
- Discuss implementation capabilities with carriers, TPAs, COBRA administrators, and benefits technology vendors.
- Develop processes for participant opt-out requests and paper-copy fulfillment.
- Monitor the rulemaking process and consider submitting comments before September 21, 2026.
Bottom Line
If finalized, the proposed rule would provide employers with a new option to deliver required health plan notices electronically without obtaining affirmative participant consent in most cases, while preserving participants’ rights to receive paper documents and opt out of electronic communications. Employers should begin evaluating their technology platforms, participant data, vendor relationships, and compliance processes to understand how they might take advantage of the new safe harbor if it becomes final.
The information and materials on this blog are provided for informational purposes only and are not intended to constitute legal or tax advice. Information provided in this blog may not reflect the most current legal developments and may vary by jurisdiction. The content on this blog is for general informational purposes only and does not apply to any particular facts or circumstances. The use of this blog does not in any way establish an attorney-client relationship, nor should any such relationship be implied, and the contents do not constitute legal or tax advice. If you require legal or tax advice, please consult with a licensed attorney or tax professional in your jurisdiction. The contributing authors expressly disclaim all liability to any persons or entities with respect to any action or inaction based on the contents of this blog.
