Roth Catch-up Participant Resources
Resources by plan type
Effective January 1, 2026, catch-up contributions must be made on a Roth basis for employees whose wages from the same employer (as defined for Social Security FICA wages) were greater than $150,000* in the preceding calendar year.
Participant resources with general provision information, regardless of plan setup.
Information regarding the planned participant communications for 2025 and 2026.
Participant Fact Sheet
What participants need to know about the Section 603 Roth catch-up contribution provision.
Roth Catch-up and Higher Catch-up Participant Education Email
Combined email template announcing the Roth Catch-up Provision and Higher Catch-up Provision
Plans have adopted deemed Roth and contributions will be treated as Roth by payroll at the applicable plan limit.
Deemed Roth Participant Email
.oft | Word
February 2026
Email template announcing the Roth catch-up provision and deemed Roth. A version of this communication was centrally deployed to all catch-up eligible participants in December 2025.
Deemed Roth Fact Sheet
PDF | PPT
February 2026
What participants need to know bout the Section 603 Roth catch-up contribution and how deemed Roth will work for them.
Deemed Roth Participant Reminder Email
.oft | Word
February 2026
Email template for catch-up eligible participants reminding them of the Roth catch-up provision and deemed Roth.
Plans have not adopted deemed Roth and contributions will be stopped by payroll at the applicable limit.
Not Deemed Roth Participant Email
.oft | Word
February 2026
Email template announcing the Roth catch-up provision. A version of this communication was centrally deployed to all catch-up eligible participants in December 2025.
Not Deemed Roth Fact Sheet
PDF | PPT
February 2026
What participants need to know about the Section 603 Roth catch-up contribution and how it will work for them.
Not Deemed Roth Participant Reminder Email
.oft | Word
February 2026
Email template for catch-up eligible participants reminding them of the Roth catch-up provision and that they must make an affirmative Roth election to continue catch-up contributions.
Separate source plans that have adopted Fidelity’s optional Zero Out service. Participants who are subject to the Roth catch-up provision will have their pre-tax catch-up contributions automatically set to zero.
Not Deemed Roth Participant Email
.oft | Word
February 2026
Email template announcing the Roth catch-up provision. A version of this communication was centrally deployed to all catch-up eligible participants in December 2025.
Zero Out Participant Email
.oft | Word
February 2026
Email template announcing the Roth catch-up provision and explaining the Zero Out service.
Zero Out Participant Reminder Email
.oft | Word
February 2026
Email template for catch-up eligible participants reminding them of the Roth catch-up provision and that they must make an affirmative Roth election to continue catch-up contributions.
The SECURE 2.0 Resource Center
This page updates regularly with helpful resources.
Part of the SECURE 2.0 provision article series—Roth catch-up provision.
IRS Releases Proposed Regulations on Catch-up Contribution Rules
On January 10, 2025, the U.S. Treasury Department and Internal Revenue Service (IRS) issued proposed regulations to address three sections of the SECURE 2.0 Act related to catch-up contributions.