UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 8, 2023

Commission File Number: 000-51823

AEI INCOME & GROWTH FUND 26 LLC

(Exact name of registrant as specified in its charter)

State of Delaware		41-2173048
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

30 East 7^th Street, Suite 1300 St. Paul, Minnesota 55101		(651) 227-7333
(Address of principal executive offices)		(Registrant’s telephone number)

Not Applicable

(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
NONE		NONE		NONE

Securities registered pursuant to Section 12(g) of the Act:

	Limited Partnership Units
	(Title of class)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

(17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act

(17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging Growth Company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Section 2 – Financial Information

Item 2.01 Completion of Acquisition or Disposition of Assets.

On May 8, 2023, the Company sold its 54% interest in a Fresenius clinic in Chicago, Illinois to Fresenius Medical Care Chatham, LLC, an unrelated third party. The Partnership received net cash proceeds of approximately $1,677,000 for the property, which resulted in a net gain of approximately $707,000.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of businesses acquired – Not Applicable.

(b) Pro forma financial information – A limited number of pro forma adjustments are required to illustrate the effects of the transaction on the balance sheet and income statement. The following narrative description is furnished in lieu of pro forma statements. Assuming the Company had sold the property on January 1, 2022:

The Company’s Investments in Real Estate would have been reduced by $1,012,648 and its Current Assets (cash) would have increased by $1,677,402 and Members’ Equity would have increased by $664,754.

For the year ended December 31, 2022, Income from Operations would have increased $69,333, representing a decrease in rental income of $105,415, a decrease in depreciation and amortization expense of $39,796, and a decrease in property management expenses of $156,535.

The net effect of these pro forma adjustments would have caused Net Income to increase from $2,113,645 to $2,204,561, which would have resulted in Net Income of $1.27 per Limited Partnership Unit outstanding for the year ended December 31, 2022.

(d) Exhibit 10.1 – Purchase and Sale Agreement dated January 30, 2023 and the First Amendment dated March 16, 2023 between the Partnership and Fresenius Medical Care Chatham, LLC, relating to the property at 8710 South Holland Road, Chicago, Illinois.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


	AEI Income & Growth Fund 26 LLC

	By:	AEI Fund Management XXI, Inc.
	Its:	Managing Member


Date: May 11, 2023	By:	/s/KEITH PETERSEN
		Keith E. Petersen
		Chief Financial Officer

AEI Income & Growth Fund 26 LLC 8-K