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Use of Electronic Technologies for Providing Employee Benefit Notices and Transmitting Employee Benefit Elections and Consents

Federal Register, July 14, 2005, Page 40675-40684


Internal Revenue Service (IRS), Treasury


Notice of proposed rulemaking and notice of public hearing.


This document contains proposed regulations that would provide
guidance on the use of electronic media to provide certain notices to
recipients or to transmit participant and beneficiary elections or
consents with respect to employee benefit arrangements. In general,
these proposed regulations would affect sponsors of, and participants
and beneficiaries in, certain employee benefit arrangements. This
document also provides a notice of public hearing on these proposed


Written or electronic comments must be received by October 12, 2005. Requests to speak (with outlines of oral comments to be discussed) at the public hearing scheduled for November 2, 2005, must be received by October 12, 2005.


Send submissions to: CC:PA:LPD:PR (REG-138362-04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington DC 20044. Submissions may be hand delivered Monday through Friday, between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-138362-04), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at or via the Federal eRulemaking Portal at (IRS-REG-138362-04). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.

Further Information

Concerning the proposed regulations, Pamela R. Kinard at (202) 622-6060; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard Hurst, (202) 622-7180 (not toll-free numbers).