Publications Memos Go Back IRS Liberalizes Regulations Defining the Scope of a Plan Under section 355(e) 05.06.02 This memorandum addresses new temporary and proposed IRS regulations that define the scope of a plan under section 355(e) of the Internal Revenue Code. Related Insights 02.14.25 | Publications EDGAR Next Is Approaching: What to Do Now 02.13.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – February 2025 02.11.25 | Publications Significant Changes to Global FCPA Enforcement Are Likely Related Services Related Practice Areas Corporate Tax