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 08.27.26 | Publications The SEC’s Proposed “Regulation Crypto Assets” Offers Clarity and Options to Crypto Issuers 08.19.26 | Publications FDIC and OCC Propose New Frameworks for Disclosure of Confidential Supervisory Information 08.17.26 | Publications FinCEN Terminates Beneficial Ownership Reporting Requirements Under the Corporate Transparency Act for U.S. Entities Related Services Related Practice Areas Corporate Tax