# Prop. Treas. Reg. § 1.6055-2: Electronic furnishing of statements. Proposed regulation, not in force. REG-135702-15, 81 FR 38020, published 2016-06-10 . Interprets 26 U.S.C. § 6055. 4. Section 1.6055-2 is amended by adding paragraph (a)(8) to read as follows: (a) * * * (8) Special rule for expatriate health plan coverage —(i) In general. In the case of an individual covered under an expatriate health plan (within the meaning of § 54.9831-1(f)(3) of this chapter), the recipient is treated as having consented under paragraph (a)(2) of this section unless the recipient has explicitly refused to consent to receive the statement in an electronic format. The refusal to consent may be made electronically or in a paper document. A recipient's request for a paper statement is treated as an explicit refusal to receive the statement in electronic format. A furnisher relying on this paragraph (a)(8) must satisfy the requirements of paragraphs (a)(3) through (7) of this section, except that the statement required under paragraph (a)(3) must be provided at least 30 days prior to the time for furnishing under § 1.6055-1(g)(4)(i)(A) of this chapter of the first statement that the furnisher intends to furnish electronically to the recipient, and the other requirements of paragraph (a)(3) are modified to reflect that the statement will be furnished electronically unless the recipient explicitly refuses to consent to receive the statement in an electronic format. (ii) Manner and time of notifying recipient. The IRS may specify in other guidance published in the Internal Revenue Bulletin the manner and timing for the initial notification of recipients that the statement required under paragraph (a)(3) of this section will be furnished electronically unless the recipient explicitly refuses to consent to receive the statement in an electronic format. See § 601.601(d)(2)(ii)(B) of this chapter. (iii) Effective/applicability date. The provisions of this paragraph (a)(8) apply as of January 1, 2017. * * * * *