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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) Cycle 2 restatement process. It is imperative that plan sponsors restate their 403(b) plan documents by December 31, 2026.

What action(s) do you need to take?

  1. Download your draft restated plan documents via the link in your email.

  2. Review the draft for accuracy (for example, employer/plan information, such as address, eligibility, contributions, distribution provisions, and any plan-specific elections).

    - Confirm updates for applicable law changes that have occurred since the last IRS restatement cycle (including SECURE Act, CARES Act, and SECURE 2.0 changes that apply to your plan).

    - Identify any needed changes and compile questions for Corebridge (and your internal stakeholders, counsel, or third-party administrator, as applicable).

  3. Contact the Corebridge plan document team at CBPlanDocRestatements@corebridgefinancial.com to coordinate updates, confirm next steps, and understand timing for final documents and adoption.

  4. Adopt the final restated documents prior to the IRS Cycle 2 deadline of December 31, 2026.

Frequently asked questions

Corebridge provides plan document services for your 403(b) plan and is delivering draft restated documents as part of the current IRS restatement cycle.

Review plan-specific elections and operational details (for example, eligibility, contributions, distributions, and employer information) and confirm they reflect how your plan is intended to operate.

The restated template is designed to incorporate applicable legislative and regulatory updates. You should still review the draft and confirm plan-specific elections and any optional provisions that apply to your plan.

Yes. Many plan sponsors involve counsel and/or a third-party administrator to help review plan document provisions and confirm alignment with plan operations.

Document the issue and contact the Corebridge plan document team at CBPlanDocRestatements@corebridgefinancial.com. They will confirm what changes are needed and how to address them.

Your communications will state timing and next steps. The IRS Cycle 2 deadline for 403(b) restatements is December 31, 2026.

Contact the Corebridge plan document team at CBPlanDocRestatements@corebridgefinancial.com 
so they can help you access the correct draft package.

If your plan documents are maintained by another provider, contact your plan document provider or recordkeeper for guidance and timing. You can also contact the Corebridge plan document team at CBPlanDocRestatements@corebridgefinancial.com if you need help confirming which services Corebridge provides for your plan.

Still have questions?

Reach out to your Corebridge representative or the plan document team at CBPlanDocRestatements@corebridgefinancial.com.

RO #5397567