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 09.25.26 | Publications “Stop Corporate Takeovers of Physicians Act of 2026” Bill Would Establish a Federal Corporate Practice of Medicine Ban and Restrict Management Services Organization Arrangements 09.23.26 | Publications FDIC Proposes to Broadly Extend State-Bank Parity Protections 09.17.26 | Publications SEC Proposes Landmark Rescission of Shareholder Proposal Rule and Reforms to Proxy Solicitation Process Related Services Related Practice Areas Corporate Tax