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Rev. Proc. 2026-26

SECTION 6. DRAFTING

Internal Revenue Bulletin 2026-31 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Mia Romano of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Romano at (202) 317-4718 (not a tollfree number).

.02 Required Contribution Percentage for 2027 . For plan years beginning in calendar year 2027, the Required Contribution Percentage for purposes of § 36B(c) (2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 10.22%.

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▸Contents — Internal Revenue Bulletin 2026-31
Internal Revenue Bulletin 2026-31

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