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TREAS/IRS RIN: 1545-BQ88 Publication ID: Fall 2023 
Title: ●Regulations Under Section 2056A-2 for Qualified Domestic Trust Elections 
Abstract:

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 The proposed regulation replaces out-of-date information and obsolete procedures found in the current regulations.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. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 2056A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: Drafting attorney: Donna Douglas, (202) 317-4635 Reviewing attorney: Karlene Lesho, (202) 317-4638 Treasury attorney: Cathy Hughes, (202) 622-9407 CC:PSI REG-119683-22
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Donna Young
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4110A,
Washington, DC 20224
Phone:202 317-4635
Fax:855 591-7866
Email: donna.k.douglas@irscounsel.treas.gov