Our company uses the company Intranet to communicate company news and announcements to participants. May we post the safe harbor notice and the Summary Annual Report on the Intranet as an effective means of providing the notices?

Yup. The IRS just published final regs on this a few days ago (TD 9294, 10/20/06; Reg sec. 1.401(a)-21). It applies to any notice, election or similar communication provided to, or made by, a participant or beneficiary under arrangements pursuant to Code Secs. 401(a), 403(a) and (b), 457(b), 104(a)(3), 105, 125, 127, 132, 220, 223, and 408.

Is this on the web somewhere? I have had no luck in finding it.

There is more to the rules than "yup."

I actually found several hundred hits when I googled "TD 9294". The first one, oddly enough, had a link to this very site. Here's the address: benefitslink.com/taxregs/td9294.pdf

And, qdrophile, there is more to my previous post than "yup", also - but you would've known that if you'd gotten past the first word. Would you care to expand a little on the topic?

Nope.

Don't believe you can post the Summary Annual Report to the website. The IRS regs cited specifically refer to the DOL and PBGC regs. See 29 CFR 2520.104b-1 and 29 CFR 4000.14.