This 2014 letter from OSEP asserts that states may permit the use of electronic mail to distribute IEPs and related documents, such as progress reports, to parents, provided that the parents and the school district agree to use the electronic mail option, and the states take the necessary steps to ensure that there are appropriate safeguards to protect the integrity of the process.
Published by: Office of Special Education and Rehabilitative Services (OSERS), U.S. Department of Education
OSEP Policy Letter to Janice Breton on electronic correspondence (PDF)