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In observance of the Christmas Day federal holiday, the New York Stock Exchange and Capital Group’s U.S. offices will close early on Wednesday, December 24 and will be closed on Thursday, December 25. On December 24, the New York Stock Exchange (NYSE) will close at 1 p.m. (ET) and our service centers will close at 2 p.m. (ET)

2026 SIMPLE IRA sample disclosure documents

As a plan sponsor, your responsibilities include:

  1. Preparing and distributing the disclosure documents to your eligible employees prior to November 2, 2025

    Note: “Eligible employees” include all employees qualified to participate in the plan, not just those who currently make salary deferral contributions to the plan.

  2. Conducting the 2026 plan year enrollment from November 2, 2025, through December 31, 2025

Here are your 2026 sample disclosure documents (PDF):

  • Notification to Eligible Employees*. This document informs employees of their eligibility to participate in the plan, specifies the salary deferral contribution type(s) (pretax only or pretax and Roth) and limits allowed by the plan and announces the type of employer contribution you will make for the next plan year. Complete this document before distributing it to eligible employees.

    Note: Higher salary deferral limits apply to smaller employers (those with no more than 25 employees who earned at least $5,000 in the prior year). Larger employers (those with more than 25 employees who earned at least $5,000 in the prior year) may voluntarily allow higher salary deferral limits but only if increased employer contributions are made. If you are a larger employer interested in offering higher limits, use this modified version of the Notification to Eligible Employees (4% matching or 3% nonelective employer contributions).

  • Summary Plan Description. This document covers the plan’s provisions, including eligibility requirements. Complete this document before distributing it to eligible employees.
    • Plan Information: Provide the name of the company, address, employer identification number and employer contact
    • Eligibility Requirements: Complete if applicable. Refer to Section 3 of your plan’s Adoption Agreement if necessary.

  • Salary Deferral Election. Employees use this document to indicate whether they wish to start, maintain or change salary deferral elections. You do not need to complete this document before distributing it to eligible employees.

    Roth salary deferral contributions

    For plans that do not currently offer Roth salary deferral contributions: If you want to add this option, you’ll need to amend your plan. We recommend consulting your financial professional to determine whether this option is right for your plan.

    Note: To add Roth salary deferral contributions for the 2026 plan year, you must amend your plan and notify employees by November 2, 2025.

    For plans that offer Roth salary deferral contributions: We’ve changed our process for establishing new Roth SIMPLE IRAs. Any employee who elects Roth salary deferrals for the first time must complete an application to establish a Roth SIMPLE IRA. This applies even if they already have an existing pretax SIMPLE IRA in the plan. The investment instructions and beneficiary designation provided on the application will apply to the employee’s pretax and Roth SIMPLE IRA.

    If an existing participant established a Roth SIMPLE IRA prior to this change, Capital Group does not require an application.

    The SIMPLE IRA application is found in the SIMPLE IRA Employee Guide.

    Note: For plans using F-2 shares, the employee should instead complete an F-2 Share Account Application and the F-2 Share Class Supplement.

    * Document includes references to the 2025 contribution limits because the 2026 limits are not available yet.

    As a reminder, if you change the designated financial institution for your company’s SIMPLE IRA plan or if you terminate your plan, please contact us so we can update our records.

Get prepared

Make sure your plan contact information is up-to-date.

Related resources

SIMPLE IRAs
Learn about eligibility, contributions, pricing, taxes and testing, administration and investment options.

SIMPLE IRA forms and resources
Find the forms and resources necessary to open, update or transact on a SIMPLE IRA plan.

Online Group Investments website user guide
Help plan sponsors learn how to use the many time-saving tools available at the Online Group Investments website with this guide.

Amend a SIMPLE IRA plan
Learn how to amend an existing plan due to changes to the plan.

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