Roth Catch-up deemed election: Participant communications
This template is available for plans that have opted out of the deemed Roth election and do not use Fidelity’s deferral tracking system.
If the plan is opting out of deemed Roth, we encourage you to communicate with your participants who are or will be catch-up-eligible in 2026 regarding the Roth catch-up requirement and any actions they may need to take, as their pre-tax contributions will be stopped once the applicable plan limit is reached.
- Communication template (.oft) that can be sent to participants