Data / Federal rules / 2024-18437
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
The Internal Revenue Service published this proposed rule in the Federal Register on August 21, 2024. Comments closed on October 21, 2024.
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What the agency says
This document contains proposed amendments to 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 for which the executor of the decedent's estate has made an election to be a qualified domestic trust and the trust satisfies all of the requirements for such treatment under applicable Federal tax law and regulations. The proposed regulations would modify those regulations to update outdated references, information, and procedures. The proposed regulations primarily would affect the estates of decedents passing property to or for the benefit of a noncitizen spouse in such a trust pursuant to applicable Federal tax law.
Key facts
- Document number
- 2024-18437
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 21, 2024
- Comments due
- October 21, 2024
- Dates
- Written or electronic comments as well as requests for a public hearing must be received by October 21, 2024.
- Docket
- REG-119683-22
- Regulation ID (RIN)
- 1545-BQ88
- Code of Federal Regulations
- 26 CFR 20
- Topics
- Estate taxes; Reporting and recordkeeping requirements
- Pages
- 7
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on reporting and recordkeeping requirements · Published in August 2024
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