Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures

Document 2026-13925 is a Final Rule published by the Department of the Treasury in the Federal Register on July 10, 2026, with an effective date of July 10, 2026. This document contains final regulations that amend the Federal estate tax regulations applicable to estates of decedents passing property to or for the benefit of a noncitizen spouse in a domestic trust that satisfies all of the requirements under applicable Federal tax law and regulations to be a qualified domestic trust and for which the executor of the decedent's estate has made a qualified domestic trust election. These final regulations modify the existing regulations to update outdated references, information, and procedures. These final regulations primarily affect the estates of decedents passing property to or for the benefit of a noncitizen spouse in a qualified domestic trust pursuant to applicable Federal tax law. View the original at https://www.federalregister.gov/documents/2026/07/10/2026-13925/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and.

No. Document 2026-13925 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.