On Nov. 2, 2016, the Division of Corporation Finance issued guidance permitting issuers to post their annual reports to shareholders on their websites in lieu of mailing it to the SEC.  Rules 14a-3(c) and 14c-3(b) previously required that issuers mail to the SEC seven copies of their annual report to shareholders.  There is a similar requirement in Form 10-K with respect to certain Section 15(d) registrants, requiring that these registrants furnish to the SEC for its information four copies of any annual report to security holders.

Pursuant to the new CDI, an issuer must post its annual report on its website by the dates specified in Rule 14a-3(c), Rule 14c-3(b) and Form 10-K, as applicable (generally, the date the annual report is mailed to shareholders, or, in the case of Form 10-K, the date on which it is filed).  The report must remain accessible for at least one year after posting.

https://www.sec.gov/divisions/corpfin/guidance/exchange-act-rule-14a3-14c3.htm