diff --git a/src/ast/euf/CMakeLists.txt b/src/ast/euf/CMakeLists.txt
index adacfe5d1..edd99487f 100644
--- a/src/ast/euf/CMakeLists.txt
+++ b/src/ast/euf/CMakeLists.txt
@@ -9,6 +9,7 @@ z3_add_component(euf
     euf_justification.cpp
     euf_mam.cpp
     euf_plugin.cpp
+    euf_seq_plugin.cpp
     euf_sgraph.cpp
     euf_specrel_plugin.cpp
     ho_matcher.cpp
diff --git a/src/ast/euf/euf_seq_plugin.cpp b/src/ast/euf/euf_seq_plugin.cpp
new file mode 100644
index 000000000..531591336
--- /dev/null
+++ b/src/ast/euf/euf_seq_plugin.cpp
@@ -0,0 +1,259 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_seq_plugin.cpp
+
+Abstract:
+
+    Plugin structure for sequences/strings.
+
+    Merges equivalence classes taking into account associativity
+    of concatenation and algebraic properties of strings and
+    regular expressions.
+
+Author:
+
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+    Clemens Eisenhofer 2026-03-01
+
+--*/
+
+#include "ast/euf/euf_seq_plugin.h"
+#include "ast/euf/euf_egraph.h"
+#include "ast/ast_pp.h"
+
+namespace euf {
+
+    seq_plugin::seq_plugin(egraph& g):
+        plugin(g),
+        m_seq(g.get_manager()),
+        m_sg(g.get_manager()) {
+    }
+
+    void seq_plugin::register_node(enode* n) {
+        m_queue.push_back(n);
+        push_undo(undo_kind::undo_add_concat);
+    }
+
+    void seq_plugin::merge_eh(enode* n1, enode* n2) {
+        m_queue.push_back(enode_pair(n1, n2));
+        push_undo(undo_kind::undo_add_concat);
+    }
+
+    void seq_plugin::push_undo(undo_kind k) {
+        m_undo.push_back(k);
+        push_plugin_undo(get_id());
+    }
+
+    void seq_plugin::propagate() {
+        if (m_qhead == m_queue.size())
+            return;
+        // save qhead for undo
+        unsigned old_qhead = m_qhead;
+        for (; m_qhead < m_queue.size(); ++m_qhead) {
+            if (g.inconsistent())
+                break;
+            if (std::holds_alternative<enode*>(m_queue[m_qhead])) {
+                auto n = *std::get_if<enode*>(&m_queue[m_qhead]);
+                propagate_register_node(n);
+            }
+            else {
+                auto [a, b] = *std::get_if<enode_pair>(&m_queue[m_qhead]);
+                propagate_merge(a, b);
+            }
+        }
+        (void)old_qhead;
+    }
+
+    void seq_plugin::propagate_register_node(enode* n) {
+        if (!m_seq.is_seq(n->get_expr()) && !m_seq.is_re(n->get_expr()))
+            return;
+
+        TRACE(seq, tout << "seq register " << g.bpp(n) << "\n");
+
+        // register in sgraph
+        m_sg.mk(n->get_expr());
+
+        if (is_concat(n)) {
+            m_concats.push_back(n);
+            propagate_assoc(n);
+            propagate_simplify(n);
+        }
+
+        // n-ary concat: concat(a, b, c) => concat(a, concat(b, c))
+        if (is_concat(n) && n->num_args() > 2) {
+            auto last = n->get_arg(n->num_args() - 1);
+            for (unsigned i = n->num_args() - 1; i-- > 0; )
+                last = mk_concat(n->get_arg(i), last);
+            push_merge(last, n);
+        }
+
+        // empty concat: concat(a, empty) = a, concat(empty, b) = b
+        enode* a, *b;
+        if (is_concat(n, a, b)) {
+            if (is_empty(a))
+                push_merge(n, b);
+            else if (is_empty(b))
+                push_merge(n, a);
+        }
+    }
+
+    void seq_plugin::propagate_merge(enode* a, enode* b) {
+        if (!m_seq.is_seq(a->get_expr()) && !m_seq.is_re(a->get_expr()))
+            return;
+
+        TRACE(seq, tout << "seq merge " << g.bpp(a) << " == " << g.bpp(b) << "\n");
+
+        // when equivalence classes merge, re-check concat simplifications
+        for (enode* n : enode_class(a)) {
+            if (is_concat(n))
+                propagate_simplify(n);
+        }
+    }
+
+    //
+    // Concat associativity:
+    // concat(concat(a, b), c) = concat(a, concat(b, c))
+    //
+    // This normalizes to right-associated form.
+    //
+    void seq_plugin::propagate_assoc(enode* n) {
+        enode* a, *b;
+        if (!is_concat(n, a, b))
+            return;
+
+        enode* a1, *a2;
+        if (is_concat(a, a1, a2)) {
+            // concat(concat(a1, a2), b) => concat(a1, concat(a2, b))
+            enode* inner = mk_concat(a2, b);
+            enode* outer = mk_concat(a1, inner);
+            push_merge(outer, n);
+        }
+    }
+
+    //
+    // Concat simplification rules from ZIPT:
+    //
+    // 1. Kleene star merging: concat(u, v*, v*, w) = concat(u, v*, w)
+    //    when adjacent children in a concat chain have congruent star bodies.
+    //
+    // 2. Nullable absorption: concat(u, .*, v, w) = concat(u, .*, w)
+    //    when v is nullable and adjacent to full_seq (.*).
+    //
+    void seq_plugin::propagate_simplify(enode* n) {
+        enode* a, *b;
+        if (!is_concat(n, a, b))
+            return;
+
+        // Rule 1: Kleene star merging
+        // concat(v*, v*) = v*
+        if (same_star_body(a, b))
+            push_merge(n, a);
+
+        // Rule 1 extended: concat(v*, concat(v*, c)) = concat(v*, c)
+        enode* b1, *b2;
+        if (is_concat(b, b1, b2) && same_star_body(a, b1))
+            push_merge(n, b);
+
+        // Rule 2: Nullable absorption by .*
+        // concat(.*, v) = .* when v is nullable
+        if (is_full_seq(a) && is_nullable(b))
+            push_merge(n, a);
+
+        // concat(v, .*) = .* when v is nullable
+        if (is_nullable(a) && is_full_seq(b))
+            push_merge(n, b);
+
+        // concat(.*, concat(v, w)) = concat(.*, w) when v nullable
+        if (is_full_seq(a) && is_concat(b, b1, b2) && is_nullable(b1)) {
+            enode* simplified = mk_concat(a, b2);
+            push_merge(n, simplified);
+        }
+
+        // concat(concat(u, v), .*) = concat(u, .*) when v nullable
+        enode* a1, *a2;
+        if (is_concat(a, a1, a2) && is_nullable(a2) && is_full_seq(b)) {
+            enode* simplified = mk_concat(a1, b);
+            push_merge(n, simplified);
+        }
+    }
+
+    bool seq_plugin::is_nullable(enode* n) {
+        snode* s = m_sg.find(n->get_expr());
+        if (s)
+            return s->is_nullable();
+        // empty string is nullable
+        if (is_empty(n))
+            return true;
+        return false;
+    }
+
+    bool seq_plugin::same_star_body(enode* a, enode* b) {
+        if (!is_star(a) || !is_star(b))
+            return false;
+        // re.star(x) and re.star(y) have congruent bodies if x ~ y
+        return a->get_arg(0)->get_root() == b->get_arg(0)->get_root();
+    }
+
+    bool seq_plugin::same_loop_body(enode* a, enode* b,
+                                    unsigned& lo1, unsigned& hi1,
+                                    unsigned& lo2, unsigned& hi2) {
+        if (!is_loop(a) || !is_loop(b))
+            return false;
+        expr* body_a, *body_b;
+        if (!m_seq.re.is_loop(a->get_expr(), body_a, lo1, hi1))
+            return false;
+        if (!m_seq.re.is_loop(b->get_expr(), body_b, lo2, hi2))
+            return false;
+        enode* na = g.find(body_a);
+        enode* nb = g.find(body_b);
+        if (!na || !nb)
+            return false;
+        return na->get_root() == nb->get_root();
+    }
+
+    enode* seq_plugin::mk_concat(enode* a, enode* b) {
+        expr* e = m_seq.str.mk_concat(a->get_expr(), b->get_expr());
+        enode* args[2] = { a, b };
+        return mk(e, 2, args);
+    }
+
+    enode* seq_plugin::mk_empty(sort* s) {
+        expr* e = m_seq.str.mk_empty(s);
+        return mk(e, 0, nullptr);
+    }
+
+    void seq_plugin::undo() {
+        auto k = m_undo.back();
+        m_undo.pop_back();
+        switch (k) {
+        case undo_kind::undo_add_concat:
+            SASSERT(!m_queue.empty());
+            m_queue.pop_back();
+            if (m_qhead > m_queue.size())
+                m_qhead = m_queue.size();
+            break;
+        case undo_kind::undo_push_scope:
+            m_sg.pop(1);
+            break;
+        }
+    }
+
+    void seq_plugin::push_scope_eh() {
+        m_sg.push();
+        m_undo.push_back(undo_kind::undo_push_scope);
+        push_plugin_undo(get_id());
+    }
+
+    std::ostream& seq_plugin::display(std::ostream& out) const {
+        out << "seq\n";
+        m_sg.display(out);
+        return out;
+    }
+
+    void seq_plugin::collect_statistics(statistics& st) const {
+        m_sg.collect_statistics(st);
+    }
+}
diff --git a/src/ast/euf/euf_seq_plugin.h b/src/ast/euf/euf_seq_plugin.h
new file mode 100644
index 000000000..90c55c39e
--- /dev/null
+++ b/src/ast/euf/euf_seq_plugin.h
@@ -0,0 +1,127 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_seq_plugin.h
+
+Abstract:
+
+    Plugin structure for sequences/strings.
+
+    Merges equivalence classes taking into account associativity
+    of concatenation and algebraic properties of strings and
+    regular expressions. Implements features from ZIPT:
+
+    -- Concat associativity: str.++ is associative, so
+       concat(a, concat(b, c)) = concat(concat(a, b), c).
+       Handled via an AC-style plugin for the concat operator.
+
+    -- Kleene star merging: adjacent identical Kleene stars
+       in a concatenation are collapsed, u.v*.v*.w = u.v*.w
+
+    -- Loop merging: adjacent loops over the same body are
+       merged, v{l1,h1}.v{l2,h2} = v{l1+l2,h1+h2}
+
+    -- Nullable absorption: a nullable token adjacent to .*
+       is absorbed, u.*.v.w = u.*.w when v is nullable.
+
+    The plugin integrates with euf_egraph for congruence closure
+    and with sgraph for snode-based string representation.
+
+Author:
+
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+    Clemens Eisenhofer 2026-03-01
+
+--*/
+
+#pragma once
+
+#include "ast/seq_decl_plugin.h"
+#include "ast/euf/euf_plugin.h"
+#include "ast/euf/euf_sgraph.h"
+
+namespace euf {
+
+    class egraph;
+
+    class seq_plugin : public plugin {
+
+        enum class undo_kind {
+            undo_add_concat,
+            undo_push_scope
+        };
+
+        seq_util         m_seq;
+        sgraph           m_sg;
+        svector<undo_kind> m_undo;
+
+        // queue of merges and registrations to process
+        vector<std::variant<enode*, enode_pair>> m_queue;
+        unsigned         m_qhead = 0;
+
+        // track registered concat nodes for simplification
+        enode_vector     m_concats;
+
+        bool is_concat(enode* n) const { return m_seq.str.is_concat(n->get_expr()); }
+        bool is_concat(enode* n, enode*& a, enode*& b) {
+            return is_concat(n) && n->num_args() == 2 &&
+                   (a = n->get_arg(0), b = n->get_arg(1), true);
+        }
+        bool is_star(enode* n) const { return m_seq.re.is_star(n->get_expr()); }
+        bool is_loop(enode* n) const { return m_seq.re.is_loop(n->get_expr()); }
+        bool is_empty(enode* n) const { return m_seq.str.is_empty(n->get_expr()); }
+        bool is_to_re(enode* n) const { return m_seq.re.is_to_re(n->get_expr()); }
+        bool is_full_seq(enode* n) const { return m_seq.re.is_full_seq(n->get_expr()); }
+
+        enode* mk_concat(enode* a, enode* b);
+        enode* mk_empty(sort* s);
+
+        void push_undo(undo_kind k);
+
+        void propagate_register_node(enode* n);
+        void propagate_merge(enode* a, enode* b);
+
+        // concat associativity: ensure right-associated normal form
+        // concat(concat(a, b), c) = concat(a, concat(b, c))
+        void propagate_assoc(enode* n);
+
+        // concat simplification:
+        // merging Kleene stars, merging loops, absorbing nullables
+        void propagate_simplify(enode* n);
+
+        // check if snode is nullable via sgraph metadata
+        bool is_nullable(enode* n);
+
+        // check if two enodes have congruent star bodies
+        bool same_star_body(enode* a, enode* b);
+
+        // check if two enodes have congruent loop bodies and extract bounds
+        bool same_loop_body(enode* a, enode* b, unsigned& lo1, unsigned& hi1, unsigned& lo2, unsigned& hi2);
+
+    public:
+        seq_plugin(egraph& g);
+
+        theory_id get_id() const override { return m_seq.get_family_id(); }
+
+        void register_node(enode* n) override;
+
+        void merge_eh(enode* n1, enode* n2) override;
+
+        void diseq_eh(enode*) override {}
+
+        void propagate() override;
+
+        void undo() override;
+
+        void push_scope_eh() override;
+
+        std::ostream& display(std::ostream& out) const override;
+
+        void collect_statistics(statistics& st) const override;
+
+        sgraph& get_sgraph() { return m_sg; }
+        sgraph const& get_sgraph() const { return m_sg; }
+    };
+}