diff --git a/core/includes/common.inc b/core/includes/common.inc
index e2a28c3..3404082 100644
--- a/core/includes/common.inc
+++ b/core/includes/common.inc
@@ -1912,10 +1912,14 @@ function drupal_http_header_attributes(array $attributes = array()) {
  *     internal to the site, $options['language'] is used to determine whether
  *     the link is "active", or pointing to the current page (the language as
  *     well as the path must match). This element is also used by url().
+ *   - 'render': A boolean value indicating whether the the function should
+ *     return a rendered string (TRUE) or a structured array for rendering later
+ *     (FALSE). Defaults to TRUE.
  *   - Additional $options elements used by the url() function.
  *
- * @return string
- *   An HTML string containing a link to the given path.
+ * @return string|array
+ *   Either an HTML string containing a link to the given path or an array for
+ *   containing the structure of the element for rendering later.
  *
  * @see url()
  * @see theme_link()
@@ -1935,6 +1939,7 @@ function l($text, $path, array $options = array()) {
     'query' => array(),
     'html' => FALSE,
     'language' => NULL,
+    'render' => TRUE,
   );
 
   // Because l() is called very often we statically cache values that require an
@@ -1977,18 +1982,23 @@ function l($text, $path, array $options = array()) {
   // Allow other modules to modify the structure of the link.
   Drupal::service('module_handler')->alter('link', $variables);
 
-  // Move attributes out of options. url() doesn't need them.
-  $attributes = new Attribute($variables['options']['attributes']);
-  unset($variables['options']['attributes']);
+  // Convert attributes to Attribute object.
+  $variables['options']['attributes'] = new Attribute($variables['options']['attributes']);
 
-  // The result of url() is a plain-text URL. Because we are using it here
-  // in an HTML argument context, we need to encode it properly.
-  $url = check_plain(url($variables['path'], $variables['options']));
+  // The result of url() is a plain-text URL. Because we are using it here in an
+  // HTML argument context, we need to encode it properly.
+  $variables['url'] = check_plain(url($variables['path'], $variables['options']));
 
   // Sanitize the link text if necessary.
-  $text = $variables['options']['html'] ? $variables['text'] : check_plain($variables['text']);
+  $variables['text'] = $variables['options']['html'] ? $variables['text'] : check_plain($variables['text']);
+
+  // Return the complete variables array if render is FALSE.
+  if ($variables['options']['render'] === FALSE) {
+    return $variables;
+  }
 
-  return '<a href="' . $url . '"' . $attributes . '>' . $text . '</a>';
+  // Return the link HTML as a string.
+  return '<a href="' . $variables['url'] . '"' . $variables['options']['attributes'] . '>' . $variables['text'] . '</a>';
 }
 
 /**