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 10.03.25 | Publications SEC Staff Issues No-Action Relief to Simpson Thacher Concerning the Use of State-Chartered Trust Companies as Custodians of Crypto Assets Under the Advisers Act and 1940 Act 10.03.25 | Publications SEC Watch: Monthly Takeaways for Asset Managers - October 2025 09.30.25 | Publications BIS Expands Export Restrictions to Foreign Companies 50% or More Owned by Listed Entities Related Services Related Practice Areas Corporate Tax