Ron Guth: BG-1027 now includes coins that were previously listed under BG-1026A (which researchers now recognize as State I of BG-1027). All examples previously certifed by PCGS as BG-1026A have been converted to BG-1027.
Likewise, the former BG-1027A (never recognized by PCGS) is now considered by researchers to be State I of BG-1027.
According to the Breen-Gillio reference, State I of BG-1027 shows no repolishing of the obverse die. State II shows the obverse drastically repolished, effacing the bottom of the second 1 of the date and much of the hair detail.