1545-BH89 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Treatment of Grantor of an Option on a Partnership Interest

The regulations include partnership interests in the definition of "securities" for purposes of section 1234(b), and also expand the characterization measurement events to include certain transfers of interest in the issuing partnership and other look-through entities.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No Undetermined 26 CFR 1 26 USC 7805 26 USC 1234 No NPRM 02/05/2013 78 FR 8060 NPRM Comment Period End 05/06/2013 Final Action 12/00/2014 REG-106918-08 Drafting attorney: Benjamin Weaver (202) 317-6850 Reviewing attorney: Joy Spies (202) 317-6850 Treasury attorney: Karl Walli (202) 622-5721 CC:PSI No No None No No No No Benjamin Weaver H. Attorney 1545 Internal Revenue Service IRS 202 317-6850 202 317-6727 benjamin.h.weaver@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5002, Washington DC 20224