Pub. L. 109-280, tit. V, sec. 504
ELECTRONIC DISPLAY OF ANNUAL REPORT INFORMATION.
SEC. 504. ELECTRONIC DISPLAY OF ANNUAL REPORT INFORMATION.(a) Electronic Display of Information.—Section 104(b) of such Act (29 U.S.C. 1024(b)) is amended by adding at the end the following:“(5) Identification and basic plan information and actuarial information included in the annual report for any plan year shall be filed with the Secretary in an electronic format which accommodates display on the Internet, in accordance with regulations which shall be prescribed by the Secretary. The Secretary shall provide for display of such information included in the annual report, within 90 days after the date of the filing of the annual report, on an Internet website maintained by the Secretary and other appropriate media. Such information shall also be displayed on any Intranet website maintained by the plan sponsor (or by the plan administrator on behalf of the plan sponsor) for the purpose of communicating with employees and not the public, in accordance with regulations which shall be prescribed by the Secretary.”.(b) Effective Date.—The amendment made by this section shall apply to plan years beginning after December 31, 2007.120 STAT. 946