Participants and beneficiaries must be able to opt out of electronic delivery and to request paper copies of disclosures without cost. ERISA's notion of a "health plan" (a distinct legal entity created when an employer promises to provide and pay for employee health benefits) is often confusing.Self-represented litigants are not required to file documents electronically, though they are encouraged to do so. Documentation is required for dependents to validate their legal relationship to you. Students who wish a more customized program may elect to complete the requirements for additional concentrations as well. Some employer involvement is allowed in a payroll deduction IRA without jeopardizing the.