Publications Memos Go Back Options Dating Issues 06.22.06 This memo addresses what further regulatory changes the SEC is considering to address to the dating of options. Related Insights 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs Related Services Related Practice Areas Corporate Litigation Executive Compensation and Employee Benefits Tax Complex Commercial Litigation