(a) Any annual report (including any accompanying statements or
schedules) filed with the Secretary under part 1 of title I of the Act
for any plan year (or reporting year, in the case of common or
collective trusts, pooled separate accounts, and similar non-plan
entities) beginning on or after January 1, 2008, shall be filed
electronically in accordance with the instructions applicable to such
report, and such other guidance as the Secretary may provide.
(b) Nothing in paragraph (a) of this section is intended to alter
or affect the duties of any person to retain records or to disclose
information to participants, beneficiaries, or the Secretary.
