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Text of DOL Proposed Regs Requiring Electronic Filing of Form 5500 for 2007 Plan Year (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Aug. 30, 2005
13 pages. Excerpt: [I]mprovements and cost savings in the filing processes can best be achieved by adopting a wholly electronic filing processing system and eliminating the currently accepted paper filings. The Department believes that a wholly electronic system will result in ... reduced filer errors ...; more timely data for public disclosure and enforcement ...; and lower annual report processing costs, benefiting taxpayers generally.
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