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403(b) Plan Restatement Resource Center

Cycle 2 plan restatements including SECURE updates

Navigating recent 403(b) plan updates

You may be here because you received a communication from Corebridge about 403(b) plan restatements that include recent updates from SECURE Act, CARES Act and SECURE 2.0. This resource center helps you understand how these law changes are built into your 403(b) plan documents, what plan sponsors and recordkeepers must do to stay compliant, and how these updates may affect plan operations.

To get started, please review the options below and select the scenario that best fits your situation.

PREPARE

IRS 403(b) Cycle 2 Plan Document Restatement Deadline 12/31/2026

The Internal Revenue Service (IRS) requires preapproved 403(b) plan documents to be updated on a regular restatement cycle. The current Cycle 2 restatement is now in effect, and all 403(b) plans that use a Corebridge preapproved document must adopt the Cycle 2 restated plan document by December 31, 2026.

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REVIEW

Reviewing and Completing Your 403(b) Cycle 2 Restatement Plan Documents

Plan sponsors who use our 403(b) plan document services need to take action. Corebridge is sending plan document clients drafts of their restated plan documents as part of the Internal Revenue Service (IRS) 403(b) restatement cycle. It is imperative that plan sponsors restate their plan documents by December 31, 2026.

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PROVIDE

Providing Restated 403(b) Plan Documents to Your Recordkeeper or Administrator

Recent federal law changes—including the SECURE Act, CARES Act, and SECURE 2.0—are driving updates to certain 403(b) plan documents. If Corebridge provides administrative/recordkeeping services for your plan, you may be asked to provide Corebridge with a copy of your restated plan documents.

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RO #5397567