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TREAS/IRS RIN: 1545-BA53 Publication ID: Spring 2005 
Title: Noncompensatory Partnership Options 
Abstract: This regulation will describe the tax treatment of noncompensatory partnership options. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 704    26 USC 721    26 USC 761   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/22/2003  68 FR 2930   
Public Hearing  05/20/2003    
Final Action  12/00/2005    
Additional Information: REG-103580-02 Drafting attorneys: Demetri G. Yatrakis (202) 622-3060 Reviewing attorneys: Audrey W. Ellis (202) 622-3060 Treasury attorney: Stephanie Robinson (202) 622-9858 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Demetri G. Yatrakis
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3060

Audrey W. Ellis
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3060