We are wanting to make an account TOTALLY electronic and are willing to disclose "if you do not agree or cannot receive account statements, disclosures, etc. in electronic format, your account will be closed (or possibly not even opened). I am looking for guidance on this issue, can anyone direct me to a good resource?

ESIGN requires your customer's informed consent before you go tree-free. Without each affected customer's consent, you can not change existing accounts that were opened with the expectation of paper statements & disclosures. You will never get all of any group of people to agree to anything, so you will need to maintain paper documents for this category of accounts.

New accounts can be opened as e-documents/disclosures, only. You will still have to get each new accountholder's informed consent, but you are free to refuse an account to anyone who does not consent. Those who do not wish to consent will have to settle for a (higher-priced) paper-based account.