I'm looking long into the future on my game plans right now, but one of the Epic-level bad guys I plan to have my PC's fight is a Hellfire Wyrm. I think it is pretty well accepted that the CR's for a lot of the higher-level monsters in the MMII are crap, and the designers were sort of using a dart board in determining the CR values for that book.
At 23 HD, Huge size, and 333 hp's, the Hellfire Wyrm doesn't really hold up to the CR 26 that it is labelled at. Compare to the CR 26 Great Wyrm Red Dragon, which has 40 HD, 660 hp's, is Colossal (and has Str 45 compared to the HfW's 29), and has 19th level Sorcerer casting... even the Hellfire Wyrm's bevy of at will SLA's can't redeem its CR label. Most of them have HD caps anyway, and would be useless against 26th level PC's (or even 21st level PC's).
Since I'm running a gestalt game anyway, it would be simple to just gestalt on some sorcerer levels (or some other primary caster, though Cha is its best mental stat at 28), which wouldn't alter its base numbers at all, and would just grant casting. Tack on 23 levels of Sorcerer, and it might actually be worth the CR 26 label.
Thoughts on this?
The other thing I'll likely do is increase its Racial HD by one to 24, which increases its size to Gargantuan, gets it a stat-boost point to assign, and gets it a feat.
Edit: Crud, I should have put this in the game advice section.... mea culpa.