{"abstract":"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 The proposed regulations would modify those regulations to update outdated references, information, and procedures.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.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/08/21/2024-18437.html","cfr_references":[{"chapter":null,"citation_url":null,"part":20,"title":26}],"citation":"89 FR 67580","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0037-0001","comments_close_on":"2024-10-21","correction_of":null,"corrections":[],"dates":"Written or electronic comments as well as requests for a public hearing must be received by October 21, 2024.","disposition_notes":null,"docket_ids":["REG-119683-22"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":2,"comment_start_date":"2024-08-21","updated_at":"2024-10-25T00:03:13.044-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0037-0001","allow_late_comments":true,"id":"IRS-2024-0037-0001","comment_end_date":"2024-10-25","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2024-0037","title":"Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (REG-119683-22)"}],"document_number":"2024-18437","effective_on":null,"end_page":67586,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/08/21/2024-18437.xml","html_url":"https://www.federalregister.gov/documents/2024/08/21/2024-18437/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-18437?publication_date=2024-08-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-08-21/2024-18437/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":366,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-08-21/pdf/2024-18437.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-18437.pdf?1724157915","publication_date":"2024-08-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/08/21/2024-18437.txt","regulation_id_number_info":{"1545-BQ88":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BQ88/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and-","title":"Revising Qualified Domestic Trust Regulations under Section 2056A to Update Outdated References and Procedures","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BQ88&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ88"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ88/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and-","title":"Revising Qualified Domestic Trust Regulations under Section 2056A to Update Outdated References and Procedures"},"comments_count":2,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0037","supporting_documents_count":0,"docket_id":"IRS-2024-0037","document_id":"IRS-2024-0037-0001","regulation_id_number":"1545-BQ88","title":"Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (REG-119683-22)","checked_regulationsdotgov_at":"2024-10-25T04:03:12Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2024-0037-0001","significant":false,"signing_date":null,"start_page":67580,"subtype":null,"title":"Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures","toc_doc":"Qualified Domestic Trust Regulations","toc_subject":null,"topics":["Estate taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}