Why not use Form 1040 principals for electronic filing?
• Allow transmitter to confirm signature of plan sponsor. • Asserts that law does not require burdensome electronic signature process, instead the agency rule has mandated these requirements. • No incentive exists for practitioners or plan sponsors to migrate to electronic filing including any reduction in time or effort. • Paper process itself has problems and thus does not promote a change to electronics. • Filings without attachments smaller plans could provide significant improvements for a large number of plans.
