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 07.24.25 | Publications California AG Fines Healthline $1.55 Million for Privacy Violations 07.15.25 | Publications SEC Drops First Ever Liquidity Rule Suit Against Mutual Fund Adviser and Officers and Trustees 07.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – July 2025 Related Services Related Practice Areas Corporate Tax