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TREAS/IRS RIN: 1545-BJ33 Publication ID: Fall 2022 
Title: Definition of Limited Partner for Material Participation 

Regulations amend section 1.469-5T(e)(3)(i) to revise the definition of limited partner.

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 U.S.C. 469    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/28/2011  76 FR 72875   
NPRM Comment Period End  02/27/2012 
Final Action  06/00/2023 
Additional Information: REG-109369-10 Drafter attorney: Frank J. Fisher (202) 317-6850 Reviewer attorney: Joy C. Spies (202) 317-6850 Treasury attorney: N/A CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Frank J. Fisher
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5007,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864