Regulating agency in government, i.e. regulator, must co-align its information systems (IS) planning strategy with executing agencies, i.e. executors, for better e-government performance. Using an established strategic co-alignment model, we analyze the mutual participating strategies between regulator and executors and examine the outcomes and performance associated with that co-alignment choice. After conducting a large-scale survey study of government agencies in Taiwan, the co-alignment relationship between e-government IS policy regulator and executor is examined. Based on the findings, we discuss their implications for e-government research and practice.