diff --git a/clang/docs/ReleaseNotes.rst b/clang/docs/ReleaseNotes.rst
index d8f8a2cb384429..74bb9a07f0b13f 100644
--- a/clang/docs/ReleaseNotes.rst
+++ b/clang/docs/ReleaseNotes.rst
@@ -83,8 +83,6 @@ C++20 Feature Support
 
 - Implemented the `__is_layout_compatible` intrinsic to support
   `P0466R5: Layout-compatibility and Pointer-interconvertibility Traits <https://wg21.link/P0466R5>`_.
-  Note: `CWG2759: [[no_unique_address] and common initial sequence <https://cplusplus.github.io/CWG/issues/2759.html>`_
-  is not yet implemented.
 
 C++23 Feature Support
 ^^^^^^^^^^^^^^^^^^^^^
@@ -108,6 +106,10 @@ Resolutions to C++ Defect Reports
   of two types.
   (`CWG1719: Layout compatibility and cv-qualification revisited <https://cplusplus.github.io/CWG/issues/1719.html>`_).
 
+- ``[[no_unique_address]]`` is now respected when evaluating layout
+  compatibility of two types.
+  (`CWG2759: [[no_unique_address] and common initial sequence  <https://cplusplus.github.io/CWG/issues/2759.html>`_).
+
 C Language Changes
 ------------------
 
diff --git a/clang/lib/Sema/SemaChecking.cpp b/clang/lib/Sema/SemaChecking.cpp
index 710437b354521c..7fa295ebd94044 100644
--- a/clang/lib/Sema/SemaChecking.cpp
+++ b/clang/lib/Sema/SemaChecking.cpp
@@ -19036,6 +19036,9 @@ static bool isLayoutCompatible(ASTContext &C, FieldDecl *Field1,
       return false;
   }
 
+  if (Field1->hasAttr<clang::NoUniqueAddressAttr>() ||
+      Field2->hasAttr<clang::NoUniqueAddressAttr>())
+    return false;
   return true;
 }
 
diff --git a/clang/test/CXX/drs/dr27xx.cpp b/clang/test/CXX/drs/dr27xx.cpp
index dd3fd5a20163fa..c956c4355abd37 100644
--- a/clang/test/CXX/drs/dr27xx.cpp
+++ b/clang/test/CXX/drs/dr27xx.cpp
@@ -1,15 +1,98 @@
-// RUN: %clang_cc1 -std=c++98 -verify=expected %s
-// RUN: %clang_cc1 -std=c++11 -verify=expected %s
-// RUN: %clang_cc1 -std=c++14 -verify=expected %s
-// RUN: %clang_cc1 -std=c++17 -verify=expected %s
-// RUN: %clang_cc1 -std=c++20 -verify=expected %s
-// RUN: %clang_cc1 -std=c++23 -verify=expected,since-cxx23 %s
-// RUN: %clang_cc1 -std=c++2c -verify=expected,since-cxx23,since-cxx26 %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++98 -verify=expected %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++11 -verify=expected %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++14 -verify=expected %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++17 -verify=expected %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++20 -verify=expected %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++23 -verify=expected,since-cxx23 %s
+// RUN: %clang_cc1 -triple x86_64-linux-gnu -std=c++2c -verify=expected,since-cxx23,since-cxx26 %s
 
 #if __cplusplus <= 202002L
 // expected-no-diagnostics
 #endif
 
+namespace dr2759 { // dr2759: 19
+#if __cplusplus >= 201103L
+
+struct CStruct {
+  int one;
+  int two;
+};
+
+struct CEmptyStruct {};
+struct CEmptyStruct2 {};
+
+struct CStructNoUniqueAddress {
+  int one;
+  [[no_unique_address]] int two;
+};
+
+struct CStructNoUniqueAddress2 {
+  int one;
+  [[no_unique_address]] int two;
+};
+
+union UnionLayout {
+  int a;
+  double b;
+  CStruct c;
+  [[no_unique_address]] CEmptyStruct d;
+  [[no_unique_address]] CEmptyStruct2 e;
+};
+
+union UnionLayout2 {
+  CStruct c;
+  int a;
+  CEmptyStruct2 e;
+  double b;
+  [[no_unique_address]] CEmptyStruct d;
+};
+
+union UnionLayout3 {
+  CStruct c;
+  int a;
+  double b;
+  [[no_unique_address]] CEmptyStruct d;
+};
+
+struct StructWithAnonUnion {
+  union {
+    int a;
+    double b;
+    CStruct c;
+    [[no_unique_address]] CEmptyStruct d;
+    [[no_unique_address]] CEmptyStruct2 e;
+  };
+};
+
+struct StructWithAnonUnion2 {
+  union {
+    CStruct c;
+    int a;
+    CEmptyStruct2 e;
+    double b;
+    [[no_unique_address]] CEmptyStruct d;
+  };
+};
+
+struct StructWithAnonUnion3 {
+  union {
+    CStruct c;
+    int a;
+    CEmptyStruct2 e;
+    double b;
+    [[no_unique_address]] CEmptyStruct d;
+  } u;
+};
+
+static_assert(__is_layout_compatible(CStruct, CStructNoUniqueAddress) != bool(__has_cpp_attribute(no_unique_address)), "");
+static_assert(__is_layout_compatible(CStructNoUniqueAddress, CStructNoUniqueAddress2) != bool(__has_cpp_attribute(no_unique_address)), "");
+static_assert(!__is_layout_compatible(UnionLayout, UnionLayout2), "");
+static_assert(!__is_layout_compatible(UnionLayout, UnionLayout3), "");
+static_assert(!__is_layout_compatible(StructWithAnonUnion, StructWithAnonUnion2), "");
+static_assert(!__is_layout_compatible(StructWithAnonUnion, StructWithAnonUnion3), "");
+#endif
+} // namespace dr2759
+
 namespace dr2789 { // dr2789: 18
 #if __cplusplus >= 202302L
 template <typename T = int>
diff --git a/clang/test/SemaCXX/cxx2a-ms-no-unique-address.cpp b/clang/test/SemaCXX/cxx2a-ms-no-unique-address.cpp
index 42058559a087a5..822ed752fa9c75 100644
--- a/clang/test/SemaCXX/cxx2a-ms-no-unique-address.cpp
+++ b/clang/test/SemaCXX/cxx2a-ms-no-unique-address.cpp
@@ -17,3 +17,28 @@ struct [[msvc::no_unique_address]] S { // expected-error {{only applies to non-b
 
   int [[msvc::no_unique_address]] c; // expected-error {{cannot be applied to types}} unsupported-error {{cannot be applied to types}}
 };
+
+struct CStructNoUniqueAddress {
+  int one;
+  [[no_unique_address]] int two;
+  // expected-warning@-1 {{unknown attribute 'no_unique_address' ignored}}
+};
+
+struct CStructMSVCNoUniqueAddress {
+  int one;
+  [[msvc::no_unique_address]] int two;
+  // unsupported-warning@-1 {{unknown attribute 'no_unique_address' ignored}}
+};
+
+struct CStructMSVCNoUniqueAddress2 {
+  int one;
+  [[msvc::no_unique_address]] int two;
+  // unsupported-warning@-1 {{unknown attribute 'no_unique_address' ignored}}
+};
+
+static_assert(__has_cpp_attribute(no_unique_address) == 0);
+// unsupported-error@-1 {{static assertion failed due to requirement '201803L == 0'}}
+static_assert(!__is_layout_compatible(CStructNoUniqueAddress, CStructMSVCNoUniqueAddress), "");
+static_assert(__is_layout_compatible(CStructMSVCNoUniqueAddress, CStructMSVCNoUniqueAddress), "");
+static_assert(!__is_layout_compatible(CStructMSVCNoUniqueAddress, CStructMSVCNoUniqueAddress2), "");
+// unsupported-error@-1 {{static assertion failed due to requirement '!__is_layout_compatible(CStructMSVCNoUniqueAddress, CStructMSVCNoUniqueAddress2)':}}
diff --git a/clang/test/SemaCXX/type-traits.cpp b/clang/test/SemaCXX/type-traits.cpp
index 2c35d5ee19a4c6..23c339ebdf0826 100644
--- a/clang/test/SemaCXX/type-traits.cpp
+++ b/clang/test/SemaCXX/type-traits.cpp
@@ -1768,8 +1768,8 @@ void is_layout_compatible(int n)
   static_assert(!__is_layout_compatible(CppStructNonStandardBySameBase, CppStructNonStandardBySameBase2), "");
   static_assert(!__is_layout_compatible(CppStructNonStandardBy2ndVirtBase, CppStructNonStandardBy2ndVirtBase2), "");
   static_assert(__is_layout_compatible(CStruct, CStructWithQualifiers), "");
-  static_assert(__is_layout_compatible(CStruct, CStructNoUniqueAddress) == bool(__has_cpp_attribute(no_unique_address)), ""); // FIXME: this is CWG2759
-  static_assert(__is_layout_compatible(CStructNoUniqueAddress, CStructNoUniqueAddress2) == bool(__has_cpp_attribute(no_unique_address)), ""); // FIXME: this is CWG2759
+  static_assert(__is_layout_compatible(CStruct, CStructNoUniqueAddress) != bool(__has_cpp_attribute(no_unique_address)), "");
+  static_assert(__is_layout_compatible(CStructNoUniqueAddress, CStructNoUniqueAddress2) != bool(__has_cpp_attribute(no_unique_address)), "");
   static_assert(__is_layout_compatible(CStruct, CStructAlignment), "");
   static_assert(__is_layout_compatible(CStruct, CStructAlignedMembers), ""); // FIXME: alignment of members impact common initial sequence
   static_assert(__is_layout_compatible(CStructWithBitfelds, CStructWithBitfelds), "");
@@ -1782,10 +1782,10 @@ void is_layout_compatible(int n)
   static_assert(!__is_layout_compatible(void(CStruct2::*)(int), void(CStruct2::*)(char)), "");
   static_assert(__is_layout_compatible(CStructNested, CStructNested2), "");
   static_assert(__is_layout_compatible(UnionLayout, UnionLayout), "");
-  static_assert(__is_layout_compatible(UnionLayout, UnionLayout2), "");
+  static_assert(!__is_layout_compatible(UnionLayout, UnionLayout2), "");
   static_assert(!__is_layout_compatible(UnionLayout, UnionLayout3), "");
-  static_assert(__is_layout_compatible(StructWithAnonUnion, StructWithAnonUnion2), "");
-  static_assert(__is_layout_compatible(StructWithAnonUnion, StructWithAnonUnion3), "");
+  static_assert(!__is_layout_compatible(StructWithAnonUnion, StructWithAnonUnion2), "");
+  static_assert(!__is_layout_compatible(StructWithAnonUnion, StructWithAnonUnion3), "");
   static_assert(__is_layout_compatible(EnumLayout, EnumClassLayout), "");
   static_assert(__is_layout_compatible(EnumForward, EnumForward), "");
   static_assert(__is_layout_compatible(EnumForward, EnumClassForward), "");
diff --git a/clang/www/cxx_dr_status.html b/clang/www/cxx_dr_status.html
index 38e2cb63142662..8b638e06f4aab6 100755
--- a/clang/www/cxx_dr_status.html
+++ b/clang/www/cxx_dr_status.html
@@ -16362,7 +16362,7 @@ <h2 id="cxxdr">C++ defect report implementation status</h2>
     <td><a href="https://cplusplus.github.io/CWG/issues/2759.html">2759</a></td>
     <td>DR</td>
     <td>[[no_unique_address] and common initial sequence</td>
-    <td class="unknown" align="center">Unknown</td>
+    <td class="unreleased" align="center">Clang 19</td>
   </tr>
   <tr id="2760">
     <td><a href="https://cplusplus.github.io/CWG/issues/2760.html">2760</a></td>