The Labor Department’s updated process that allows companies to send retirement plan materials to employees by e-mail without first getting their consent could reduce the paperwork burden. “Affirmative consent is a fairly detailed process, plus you have to get the consent form back from participants before using the electronic delivery method,” said Ballard Spahr counsel Edward I. Leeds.

Mr. Leeds said the new process makes compliance much simpler. “The special transition provision opens up the pool of people to whom plan administrators can send out e-distribution, including to employees that have e-mail addresses on file,” he said.