# Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Final regulations. |
| Published | 2026-07-10 |
| Effective | 2026-07-10 |
| Significant | No |
| CFR parts | 26 CFR 20 |
| Summary | 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 These final regulations modify the existing regulations to update outdated references, information, and procedures.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 deced |
| Document number | 2026-13925 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/07/10/2026-13925/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.