The Internal Revenue Service has published a correcting amendment to recently finalized regulations governing Qualified Domestic Trusts (QDTs) under Internal Revenue Code Section 2056A. Published in the Federal Register on July 24, 2026, the amendment makes technical corrections to final regulations issued earlier in the month and became effective immediately upon publication. According to the IRS, the changes are administrative in nature and do not introduce new policy or alter the underlying requirements for Qualified Domestic Trusts.
