1545-BH89 202304 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 No 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 1234 No NPRM 02/05/2013 78 FR 8060 NPRM Comment Period End 05/06/2013 Final Action 06/00/2023 REG-106918-08 Drafter attorney: Marla M. Borkson (202) 317-5026 Reviewer attorney: Joy Spies (202) 317-6850 Treasury attorney: Sarah Haradon (202) 527-2032 CC:PSI No No None No No No No Marla Borkson M. Attorney 1545 Internal Revenue Service IRS 202 317-5026 855 591-7864 marla.m.borkson@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5013A, Washington DC 20224