Required documents for your defined contribution retirement plan
As part of administering your defined contribution retirement plan, you'll need to manage certain forms and documents. We've organized some of that documentation for you, along with instructions on when and how to use it. Plans that require these documents include self-employed 401(k)s, profit-sharing, and money purchase plans.
New for 2026
In 2026, you'll need to start following 2 new rules about paper statements and electronic delivery. These updates come from the SECURE 2.0 Act of 2022. You'll also see updated plan restatement documents later in 2026. Those updates will reflect SECURE 2.0 changes as well as other recent regulatory updates. We'll let you know when they're available so you have everything you need to keep your plan compliant.
Annual benefits statement
Required each year
You'll need to provide a benefits statement to participants in your money purchase and profit-sharing plans each year. This includes any beneficiaries who inherited a plan account. The benefits statement must include information about their vested balance, as well as other details. You may use the notice provided here (or one that you've created) for their benefits statement.
Electronic delivery disclosure
Required when you add a participant
Before a new money purchase or profit sharing plan participant opens an account, you’ll need to mail an electronic delivery disclosure notice to them. You'll also need to send it to any beneficiaries who have inherited a plan account. The disclosure explains how they can receive certain documents in the mail. You must provide this disclosure by mail—you can't send by email or any other electronic or digital delivery method.
Retirement plan restatement
Every 6 years, the IRS requires that we update our pre-approved retirement plan documents to include applicable changes to laws and regulations. The last restatement was done in 2022. We expect to issue new versions of these plan restatement documents later in 2026, based on guidance from the IRS. You should continue to use these versions from 2022 for now, if you need to reference the material. We'll let you know once the updated documents are available, so you can complete them at that time.
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Print or save the following documents for your records.
• Restated basic plan document (PDF)
• Restated trust agreement (PDF)
• Summary of changes (PDF) -
Complete the new adoption agreement and save for your records.
Download and complete the adoption agreement document that corresponds to your plan type. If you have more than one plan, or a paired money purchase/ profit sharing plan, complete forms for each plan type. If you are naming a new plan administrator, please send the adoption agreement to Fidelity and keep a copy for for your records.
• Money purchase plan adoption agreement (PDF)
• Profit sharing plan adoption agreement (PDF)
• Self-employed 401(k) plan adoption agreement (PDF)
If you have plan changes that require amendments in addition to a restatement, you'll also need to complete the Defined contribution retirement plan information form (PDF). Keep a copy for your records and mail us a copy of this form and the adoption agreement, following the instructions on the forms.
Guidelines for plan terminations
If you decide to terminate any of your retirement plans, follow these guidelines. This will help ensure you're following IRS regulations:
