Roth Resource Center

Roth readiness tools and templates

Build confidence before the deadline.

Beginning January 1, 2026, employees aged 50+ who earned over $150,000 in prior-year FICA wages from your organization must make age-based catch-up contributions on a designated Roth (after-tax) basis. This change under Section 603 of the SECURE 2.0 Act of 2022 means that plans that want to offer such designated Roth catch-up contributions should confirm Roth capability, update payroll coordination, and communicate the change clearly to employees.

Certain governmental plans and collectively bargained plans may benefit from extended statutory or regulatory applicability dates. Plan sponsors should speak with their legal counsel to review the applicability and timing of the Roth catch-up requirements for their specific plan circumstances.

Now’s the time to prepare if you’re considering adding a designated Roth option.

Here, you’ll find resources to help prepare your plan, partners and participants—from readiness checklists to communication templates.

Why does this matter? Preparation now:

Maintains employee contribution continuity with minimum interruption.
Reduces risk of administrative rework or year-end adjustments.
Protects participant confidence with clear, consistent communication.

Get ready. Get set. Get Roth.

Use the resources below to help you get implementation-ready, coordinate with payroll and recordkeeping teams, and communicate the new requirements with confidence

Plan Sponsor Resources

Implementation, compliance and operations.

Readiness Checklist

A checklist to help you coordinate with payroll/HRIS and your recordkeeper, confirm Roth source setup, test data feeds, and finalize 2026 timing.

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Action Planner: Implementing SECURE 2.0

Corebridge Thought Leadership on key provisions, adoption trends, and what to expect as 2026 approaches—includes a spotlight on Roth catch-ups.

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SECURE 2.0 Microsite

Public education on mandatory/optional provisions and guidance updates.

Visit microsite

Participant Resources

Education you can distribute to employees

EMAIL TEMPLATE

Salaried Employees

Explains the 2026 Roth catch-up rule in plain language and links to an educational flyer.

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EMAIL TEMPLATE

Hourly/Variable Earners

Tailored version that acknowledges variable hours/overtime and how prior-year wages determine Roth catch-up status.

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EDUCATIONAL FLYER

Designated Roth: What You Need to Know Before 2026

What Roth means, how catch-ups change in 2026, and what employees should watch for on paychecks.

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Reach out if you have questions

Contact your Corebridge representative or email the Corebridge Plan Sponsor Service Team at psstm@corebridgefinancial.com.

Plan sponsors should speak with their legal counsel to review the applicability and timing of the Roth catch-up requirements for their specific plan circumstances.

FOR PLAN SPONSOR USE ONLY.

Corebridge Financial, Inc. and its subsidiaries provide a wide range of life insurance, retirement solutions, and other financial services. These diverse offerings include products and services that help businesses and individuals protect their assets, manage risks, and provide for retirement.

All products and services are written or provided by subsidiaries of Corebridge Financial, Inc. Products or services may not be available in all countries and jurisdictions. This material is general in nature, was developed for educational use only, and is not intended to provide financial, legal, fiduciary, accounting or tax advice, nor is it intended to make any recommendations. Applicable laws and regulations are complex and subject to change. Please consult with your financial professional regarding your situation. For legal, accounting or tax advice consult the appropriate professional.