versions of such documents at no additional direct cost to the individual, and (C) protects the confidentiality of personal information relating to such participant’s, beneficiary’s, or individual’s accounts and benefits, (2) an annual paper notice is provided to each participant, beneficiary, or other individual that describes— (A) the selection of the specific electronic means for the furnishing of such documents made by the participant, beneficiary, or other individual under paragraph (1)(B) in effect at the time of the provision of the notice, (B) the right to modify the selection at any time, or to elect at any time to receive paper versions of documents at no additional direct cost, and how to make such an election, and (C) if applicable, the election made by the participant, beneficiary, or other individual under paragraph (1)(B) to be furnished paper versions of such documents, and (3) the electronically furnished document— (A) is prepared and furnished in a manner that is consistent with the style, format, and content requirements applicable to the particular document, and (B) includes a notice that apprises the individual of the significance of the document when it is not otherwise reasonably evident as transmitted. For purposes of this section, the term document includes reports, statements, notices, notifications, and other information. . (2) Conforming amendment The table of contents in section 1 of such Act ( 29 U.S.C. 1001 note) is amended by inserting after the item relating to section 111 the following: 112. Electronic communication of pension plan information. . (b) Amendment to Internal Revenue Code of 1986 Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (aa) Electronic communication of pension plan information A document of any type that is required under this title to be furnished to a plan participant, beneficiary, or other individual with respect to a plan to which this subchapter or section 457 applies may be furnished in electronic form if—