1545-BQ88 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Revising Qualified Domestic Trust Regulations under Section 2056A to Update Outdated References and Procedures

The proposed regulation contains proposed amendments to the regulations related to the requirements for a Qualified Domestic Trust (QDOT). The proposed regulation replaces out-of-date information and obsolete procedures found in the current regulations. The proposed regulation affects taxable estates that may, by use of a QDOT, qualify for an estate tax marital deduction for property passing from a deceased taxpayer to a surviving spouse who is not a United States citizen.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant Not Yet Determined 26 U.S.C. 2056A 26 U.S.C. 7805 No NPRM 08/21/2024 89 FR 67580 NPRM Comment Period End 10/21/2024 Final Action 05/00/2026 REG-119683-22 Drafting attorney: Donna Douglas (202) 317-4635 Reviewing attorney: Karlene Lesho (202) 317-4638 Treasury attorneys: Cathy Hughes (202) 622-9407 CC:PT&E No None No No No No Donna Douglas Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-4635 855 591-7866 donna.k.douglas@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4110A, Washington DC 20224