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 12.10.25 | Publications CARB Issues Proposed Regulations Implementing SB 253 and SB 261 12.09.25 | Publications SEC Agrees to Terminate Remaining Undertakings Under the Global Research Analyst Settlement 12.09.25 | Publications Changes to the Outbound Investment Rule On the Horizon Related Services Related Practice Areas Corporate Tax