What you have is an incomplete type (ISO/IEC 9899:1999 and 2011 — all these references are the same in both — §6.2.5 ¶22):
A structure or union type of unknown content (as described in §6.7.2.3) is an incomplete
type.
An incomplete type can still be an lvalue:
§6.3.2.1 ¶1 (Lvalues, arrays, and function designators)
An lvalue is an expression with an object type or an incomplete type other than void; …
So as a result it’s just like any other unary &
with an lvalue.