Regulatory burdens and complexity can be costly and discourage employers, especially small businesses, from offering workplace retirement plans to their employees.  Businesses are sensitive to the overall expense of setting up such plans.  A recent survey by the Pew Charitable Trusts found that 71 percent of small- and medium-sized businesses that do not offer retirement plans were deterred from doing so by high costs; 37 percent cited high costs as their main reason for not offering such a plan.  Federal agencies should revise or eliminate rules and regulations that impose unnecessary costs and burdens on businesses, especially small businesses, and that hinder formation of workplace retirement plans.  Reducing the number and complexity of employee benefit plan notices and disclosures currently required would ease regulatory burden.  The costs and potential liabilities for employers and plan fiduciaries of complying with existing disclosure requirements may discourage plan formation or maintenance.  Improving the effectiveness of required notices and disclosures and reducing their cost to employers promote retirement security by expanding access to workplace retirement plans.  This review shall include an exploration of the potential for broader use of electronic delivery as a way to improve the effectiveness of disclosures and to reduce their associated costs and burdens.  In 2002, the Department issued rules for electronic distribution of plan disclosures.  Since then, there have been substantial changes in technology, including the expansion of broadband and wireless networks, improvements to servers and personal computers, introduction and expansion of email, smart phones, tablets, and other mobile devices, and social networking.