Publications Memos Go Back Trust Preferred Securities - Enron Case 04.29.98 This memorandum discusses the disallowance by the Internal Revenue Service of interest deductions taken by Enron in connection with two preferred securities transactions entered into in 1993 and 1994. Related Insights 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year 01.09.25 | Publications Debt-For-Equity Exchanges Developments – FINRA Amendment 05.14.24 | Publications Some U.S. Regulators Re-Propose Incentive-Based Compensation Rules for Financial Institutions Under Dodd-Frank Related Services Related Practice Areas Tax