ADMINISTRATIVE

Rev. Proc. 2026-24, page 1582.

Revenue Procedure 2026-24 provides the 2027 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue Code (Code) and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.

26 CFR 601.602: Tax forms and instructions. (Also: Part I, §§ 1, 223, Part III § 54.9831-1)

EMPLOYEE PLANS

Notice 2026-32, page 1578.

This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstrating satisfaction of the adequacy of net worth requirement for nonbank trustees under § 1.408-2(e)(5)(ii), demonstrate satisfaction of Rule 15c3-1 (SEC Net Capital Rule) and Rule 15c3-3 (SEC Customer Protection Rule) under the Securities Exchange Act of 1934.

INCOME TAX

CC-00349656-26, page 1583.

These proposed regulations would withdraw applicability dates and propose new applicability dates relating to proposed regulations under section 892 of the Internal Revenue Code for determining whether an acquisition of debt by a foreign government is commercial activity and whether a foreign government has effective control of an entity. These proposed regulations would provide transitional relief to existing holdings of foreign governments when finalized.

Notice 2026-35, page 1580.

This notice publishes the applicable percentage under § 613A(c)(6)(C) of the Internal Revenue Code for calendar year 2026. The applicable percentage is used in computing the allowance for depletion under § 611 for oil and natural gas produced from marginal properties.