Publications Memos Go Back Revised Tax Shelter Regulations 02.20.04 This memorandum explains the tax shelter rules as revised by the IRS. Authors and Contacts Jonathan Cantor Partner [email protected] +1-212-455-2237 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