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 04.09.26 | Publications Basel III Endgame Evolution: Strategic Implications for Investment Banking, Corporate Treasury and Global Markets 04.09.26 | Publications The Ad Standard: Monthly Update - April 2026 04.06.26 | Publications FDIC Opens Door to Private Equity Acquisitions of Failed Banks Related Services Related Practice Areas Corporate Tax