What are Annual Notices?
Each year, the IRS requires a certain set of plan documents to be sent to the participants in qualifying plans. Required annual notices must reach your eligible employees by December 1, 2026. We email these notices to participants on your behalf each fall.
- Emailed notices must be sent before December 1, 2026.
- Paper copies must be postmarked December 1, 2026 or earlier to count as on time.
You'll receive an email from us if any of the notices we attempt to send to your participants fail, so you can confirm contact information and reshare these notices. Please note that missing the deadline could cost your plan its Safe Harbor status or create other compliance issues. Learn more in the IRS's notice requirement for safe harbor 401(k) plans.
Who receives the notices?
Employees who are eligible, awaiting their entry date, or terminated with a remaining balance are required to receive the annual notice. Terminated employees with a zero balance don't require one.
Where are notices sent?
| Employee status | Email Location |
|---|---|
| Active, registered | Account login email |
| Active, not yet registered | Work email; personal email if no work email is on file |
| Terminated with a balance | Personal email |
Employees who opted out of electronic notices or have no email on file won't receive them by email. You'll see this on the “Employees” page of your employer portal under “Annual Notices.”
If a notice can't be delivered
What happens if a notice fails to be sent?
We will try each email address on file. If none can be delivered, we email your plan's Main Contact, Authorized Signer, and Payroll Contact(s) about the affected employees. You'll then need to update their records and share the notice with them.
What does the "Not Sent" status mean?
The two most common reasons are:
- No email address on file
- The employee opted out of electronic communications
If I update an employee's email, will the notice resend automatically?
No. Updating an email address doesn't trigger a new notice. You’ll need to resend it from your employer portal after making the update.
How do I update an employee’s email address and resend the notice?
- Log in to your employer portal.
- Go to the “Employees” page, then select the employee’s name.
- Navigate to “ID & Contact Info” on their individual employee record.
- Click Edit and update their work email address accordingly.
- Go to the “Employees” page, then select the “Annual Notices” tab.
- Select the employees who have updated contact information and still need the notice, then click Resend Annual Notice.
Can notices be mailed to employees?
Yes. You can mail notices yourself, but they must be postmarked December 1, 2026 or earlier to meet the IRS-mandated deadline.
We can also mail paper notices for you through USPS for $5 per notice, billed to you on your next upcoming monthly invoice following the send of the notices. To request this:
- Log in to your employer portal.
- Go to the “Employees” page, then select the “Annual Notices” tab.
- Check the box next to each employee who needs a paper copy.
- Click Resend Annual Notice.
Do I need to notify you if I send or distribute paper copies to my employees with a bounced or opted-out email address?
No. You do not need to notify us of the action that you’ve taken to resend notices to the participants who had bounced-back or opted-out emails. As the employer, you are responsible for ensuring that these are sent and retaining any records accordingly.
What if I can't reach a former employee?
As employer and fiduciary, you're responsible for giving us complete, accurate contact information. We do not contact participants to update their details. We recommend you make every effort to contact these employees. As noted above, you can also mail the notice to the address on file for these employees, or call the employee for updated contact information.
Do I have to send these notices?
Yes. Annual notices are an IRS requirement. Not sending them can lead to loss of Safe Harbor status, IRS penalties or fees, required nondiscrimination testing, and other costs. If you'd prefer, we can mail them for you for $5 per notice.
Your plan documents
Where can I find these documents?
In your employer portal, select My Plan to open your Documents page. Notices are under Agreement and Sponsor Disclosure or Participant Notices.
Which notices should be in my portal?
| Document | What it is |
|---|---|
| 404(a)(5) Fee Disclosure Notice | Explains participants' rights and responsibilities for plan investments and the fees for our services, including who pays them. The latest version is always in your portal. |
| Qualified Default Investment Alternative (QDIA) Notice | Describes the default investment for participants who don't choose their own investments. |
| Summary Annual Report | Summarizes the plan's financial status and its most recent annual report. New plans won't have one until after their first full plan year. |
| Annual Notice | For Safe Harbor and/or automatic contribution arrangement (ACA) plans only. Covers the plan's features for the coming year, including Safe Harbor contributions and auto-enrollment, plus FAQs. |
| Universal Availability Notice | For 403(b) plans. Explains a participant's right to defer compensation into the plan. |
If any of these are missing from your portal, contact our support team and we'll make sure they're added.
What's the difference between the 404(a)(5) and 408(b) disclosures?
The 404(a)(5) Fee Disclosure covers fees for plan participants. The 408(b) disclosure covers employer fees. Both are in the documents section of your portal.
My plan works with a third-party administrator (TPA). What's different?
Your TPA uploads annual notices to the portal, and participants log in to view them. We will still send emails to your participants notifying them of the availability of these notices, and you will still receive an email from us outlining any participants who did not successfully receive the notices. We still provide your QDIA notice and fee disclosures. For questions about your annual notice, contact your TPA.
Are notices available in Spanish?
Not at this time.
Need more help?
Contact our customer support team with any questions about your plan's annual notices.