Rev. Rul. 2026-1 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, effective January 1, 2026.

# DRAFTING INFORMATION

The principal author of this revenue ruling is Tom Morgan of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the Internal Revenue Service participated in the development of this guidance. For further information regarding this revenue ruling, contact Mr. Morgan at (202) 317-6700 (not a toll-free number).