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.
Roth Catch-up Participant Communications Strategy
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.