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 02.27.26 | Publications OCC Unveils First Comprehensive Federal Rulemaking for Stablecoin Issuers 02.25.26 | Publications California’s Venture Capital Diversity Reporting Deadline Approaches 02.05.26 | Publications The Ad Standard: Monthly Update - February 2026 Related Services Related Practice Areas Corporate Tax