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 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year 01.09.25 | Publications Debt-For-Equity Exchanges Developments – FINRA Amendment 05.14.24 | Publications Some U.S. Regulators Re-Propose Incentive-Based Compensation Rules for Financial Institutions Under Dodd-Frank Related Services Related Practice Areas Corporate Tax