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 12.23.25 | Publications The New York LLC Transparency Act Will Become Effective on January 1, 2026, With a Limited Scope 12.22.25 | Publications Delaware Supreme Court: Reverses Rescission of Elon Musk’s 2018 Compensation Grant 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 Related Services Related Practice Areas Corporate Tax