Sigma Performance Services Racing has confirmed one of the biggest offseason moves so far. They announced the full acquisition of AM Racing with Ford’s backing as the 2026 NASCAR calendar approaches.NASCAR has concluded the 2025 campaign and now prepares to return in just over two months with the February 1 Clash at Bowman Gray Stadium. With silly season already reshaping the NASCAR O’Reilly Auto Parts Series, the AM Racing transition adds another major shift to a winter filled with activity.As organizations settle their long-term plans, the SPS Racing - AM Racing merger signals a coordinated move toward development, engineering access, and Ford’s competitive structure, moving into 2026. Under the new banner, SPS will field teams in the O’Reilly Auto Parts Series, the ARCA Menards Series, and an expanded late model roster.Team owner Joe Farré described the merger as a step toward a more complete operation.“Bringing AM Racing into the SPS Racing family is about building on momentum and unlocking our next level potential,” Farré said in the joint statement. “With Ford Racing behind us, we’re investing in people, data and performance to set us up to contend right away in 2026. We’re excited for what’s ahead.”#24 Sigma Performance Services Chevy in the ARCA Menards Series race at Sonoma. Source: GettyAM Racing’s leadership echoed that sentiment.“AM Racing has always been about work ethic, integrity and giving racers a real shot to grow— and SPS Racing shares that DNA,” president Wade Moore said. “This transition ensures our mission continues— with renewed strength, expanded resources and a clear drive to win.”Driver lineups, numbers, and personnel will be released closer to Daytona’s ARCA practice in early January, when the combined group officially begins its 2026 operations. According to the team, their focus would be long-term continuity with immediate competitiveness.In 2025, Harrison Burton drove the No. 25 Ford into the postseason but finished last in the playoff field with 2163 points. Rookie Kole Raz ran two starts in the No. 76 entry. Burton has since moved on, with Sam Hunt Racing confirming him as the full-time driver of the No. 24 Toyota GR Supra beginning in 2026.Major changes in the 2026 NASCAR O’Reilly Auto Parts Series teamsThe O'Reilly Auto Parts billboard during the NASCAR Xfinity Series race at Las Vegas. Source: GettyThe AM Racing absorption is only one part of a wider reorganization across NASCAR’s rebranded O’Reilly Auto Parts Series. The 2025 season’s end marked the start of a rapid stretch of announcements across the garage.Viking Motorsports announced a new technical alliance with Richard Childress Racing, gaining access to RCR engineering and support. Young’s Motorsports followed suit by adding a second full-time car, placing Ryan Ellis in the No. 02 Chevrolet for the coming year.Jordan Anderson Racing confirmed it would grow to three full-time Chevrolets while maintaining its driver core, including Jeb Burton, for the fourth straight season. RSS Racing, meanwhile, announced it will reunite with Chevrolet after previously competing under Ford, continuing its long association with the Sieg family. The team will maintain its alliance with the Haas Factory Team as part of that change.The most dramatic manufacturer shift of the NASCAR offseason was Haas Factory Team’s departure from Ford to Chevrolet and its new engine and technical relationship with Hendrick Motorsports. Combined with Kaulig Racing’s closure of its O’Reilly Series program to launch a five-truck effort with Ram, the NASCAR O’Reilly Auto Parts Series enters 2026 amid its most significant structural changes in years.