Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (REG-119683-22)

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.