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 08.13.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – August 2026 08.10.26 | Publications The Ad Standard: Monthly Update - August 2026 08.06.26 | Publications OCC Signals Heightened Focus on De Novo Charter Application Quality Related Services Related Practice Areas Corporate Tax