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TREAS/IRS RIN: 1545-BH89 Publication ID: Fall 2023 
Title: 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.

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. 7805    26 U.S.C. 1234   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/05/2013  78 FR 8060   
NPRM Comment Period End  05/06/2013 
Final Action  12/00/2023 
Additional Information: 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
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:
Marla M. Borkson
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5008,
Washington, DC 20224
Phone:202 317-5025
Fax:855 591-7864