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 09.04.25 | Publications The Ad Standard: Monthly Update - September 2025 09.04.25 | Publications Simpson Thacher SEC Watch: Monthly Takeaways for Asset Managers - September 2025 08.26.25 | Publications U.S. Lifts Syria Sanctions, Strings Attached Related Services Related Practice Areas Corporate Tax