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The default electronic delivery method, when permitted, allows employers to proceed with electronic delivery of employee disclosures without needing to provide a preliminary heads up message to obtain consent.

Electronic delivery of employee disclosures works well for employees who have ready access to the employer’s electronic information systems as an integral part of their work responsibilities. 

The default electronic delivery method permits employers to integrate the previous heads-up messages into the e-mail content that is sent with the disclosures as file attachments, thereby turning electronic delivery into a 1-step process.

The default electronic delivery method requires two messages in the delivery:  (1) notice of the significance of the disclosure being provided and (2) notice that a paper copy of the disclosure may be requested, at no extra cost. 

If an employee provides a personal e-mail address to the employer in conjunction with termination of employment, the IRS rules for the default electronic delivery method permit the employer to route disclosures pertaining to severance distributions in the same manner as for employees who have ready access to e-mail as part of their job responsibilities. 

If an employee provides a personal e-mail address to the employer in conjunction with termination of employment, the DOL rules for the default electronic delivery method permit the employer to route DOL disclosures such as the SPD in the same manner as for employees who have ready access to e-mail as part of their job responsibilities. 

Both the IRS and the DOL find that tan employer’s use of kiosks for the electronic delivery of employee disclosures is not an acceptable delivery system due to the fact that the employees have to go out of their way to access the kiosk and retrieve electronic files or messages. 

An active employee who provides a personal e-mail to the employer through an emergency contact information form gives the employer the right to use that e-personal e-mail address for the delivery of DOL disclosures, only if a 2-step process is followed to first provide a heads-up message to the employee first, then follow through with the electronic delivery of disclosures to that personal email address. 

The DOL’s 2-step electronic delivery process that applies when an employer is going to send disclosures to an employee’s personal e-mail address requires implied consent by the employee not rejecting or refusing to accept an electronic delivery of disclosures after a heads-up message is sent by the employer to:  (1) notify the employee of the significance of the disclosure and (2) notify the employee that a paper copy of the disclosure may be requested, at no cost. 

Sufficient proof of electronic delivery can be maintained by the employer, if the “confirm receipt” feature is turned on when sending required employee disclosures as well as when sending any e-mails relating to required employee disclosures.