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20 August 2024

IRS proposes revisions to regulations related to qualified domestic trusts under IRC Section 2056A

The IRS and Treasury Department have proposed (REG-119683-22) amendments to federal estate tax regulations related to estates of decedents that pass property to or for the benefit of a noncitizen spouse through a domestic trust. The proposed regulations would update outdated references, information and procedures. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2024-1578

 

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