Involved in biosynthesis of the epicuticular wax. Plays a role in very-long-chain fatty acid (VLCFA) biosynthesis and is required for VLCFA elongation in leaf. Despite its classification as a BAHD acyltransferase based on sequence homology, CER26L does not seem to share the catalytic mechanism of the members of the BAHD family (By similarity). Highly expressed in flowers. Expressed in leaves. Belongs to the plant acyltransferase family.