Rev. Proc. 2026-26, page 131.

This revenue procedure provides indexing adjustments to the applicable percentage table in § 36B(b)(3)(A)(i) of the Code for taxable years beginning in calendar year 2027. This table is used to calculate an individual’s premium tax credit under § 36B. The revenue procedure also provides the indexing adjustment for the required contribution percentage in § 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2027. This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B.

TD 10051, page 118. This document contains final regulations that identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and will be subject to penalties

Finding Lists begin on page ii.

for failure to disclose. The final regulations affect participants in these transactions as well as material advisors but provide that certain organizations whose only role or interest in the transaction is as a charitable remainderman will not be treated as participants in the transaction or as parties to a prohibited tax shelter transaction subject to excise taxes and disclosure requirements.