# Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Final rule; correcting amendments. |
| Published | 2026-07-24 |
| Effective | 2026-07-24 |
| Significant | No |
| CFR parts | 26 CFR 20 |
| Summary | 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. |
| Document number | 2026-15008 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/07/24/2026-15008/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and). Last refreshed: 2026-11-04T09:17:43.641Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.