Paper

Most plan sponsors distribute the notices and forms in hard copy (printed on paper). Delivery of a printed copy (at the workplace or by mail to the participant address of record) of the notices and forms at the appropriate times is considered to be adequate delivery by the DOL and IRS, but it is a cumbersome and expensive method that results in significant amounts of paper being wastefully discarded.

In many instances, the most feasible, if not only way, to comply with delivery requirements is to send it on a piece of paper.

Many forms should include acknowledgement of receipt by the participant, including Summary Plan Descriptions.