Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction
Abstract
This document contains corrections to Treasury Decision 10050 published in the Federal Register on Friday, July 10, 2026. Treasury Decision 10050 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.
Federal Register Source
This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.
View Full Text on FederalRegister.gov →Opens in new tab · federalregister.gov
Other Rules from Treasury
Frequently Asked Questions
What is the 2026-15008 Federal Register document?
Document 2026-15008 is a Final Rule published by the Department of the Treasury in the Federal Register on July 24, 2026, with an effective date of July 24, 2026. This document contains corrections to Treasury Decision 10050 published in the Federal Register on Friday, July 10, 2026. Treasury Decision 10050 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. View the original at https://www.federalregister.gov/documents/2026/07/24/2026-15008/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and.
Is document 2026-15008 an economically significant rule?
No. Document 2026-15008 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.