Final Regulation (T.D. 9752), was published and became effective February 23, 2016. This final regulation adopts the 2011 Proposed Regulation § 1.6038D-6, with certain modifications. It establishes when a domestic corporation, domestic partnership, or trust is considered to be a Specified Domestic Entity with an obligation to report its Specified Foreign Financial Assets on IRS Form 8938. American Bar Association Section of Real Property, Trust & Estate Law: Income and Transfer Tax Planning Group. March 17, 2016.