income tax return that such person would have been required to file but for the fact that such person was not required to file such return, and (ii) the 3-year period referred to in subsection (a) with respect to the return shall be deemed to begin on the date by which the return would have been required to be filed (excluding any extension thereof). . 315. Requirement to provide paper statements in certain cases (a) In general Section 105(a)(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1025(a)(2) ) is amended— (1) in subparagraph (A)(iv), by inserting subject to subparagraph (E), before may be delivered