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 06.15.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2026 06.12.26 | Publications U.S. Supreme Court Rules That There Is No Implied Private Right of Action to Rescind Contracts That Allegedly Violate the Investment Company Act 06.05.26 | Publications U.S. Designation of Brazilian Criminal Organizations as Foreign Terrorist Organizations: Implications for Businesses Active in Brazil Related Services Related Practice Areas Corporate Tax