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 11.19.25 | Publications California Climate Reporting Laws: Ninth Circuit Issues Partial Injunction and CARB Provides New Guidance as Compliance Deadlines Rapidly Approach 11.18.25 | Publications Fed Issues New Principles to Significantly Shift Bank Supervisory Priorities 11.17.25 | Publications SEC Division of Corporation Finance Announces Limited Engagement on Exclusion of Shareholder Proposals for the Upcoming Proxy Season Related Services Related Practice Areas Corporate Tax