Publications Memos Go Back Update: IRS Issues Transition Relief, but Affirms Its New Position under Section 162(m) Regarding “Good Leaver” Provisions 03.12.08 Authors and Contacts Gregory Grogan Partner [email protected] +1-212-455-2477 Jamin Koslowe Partner [email protected] +1-212-455-3514 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 Capital Markets Executive Compensation and Employee Benefits Tax Personal Planning Mergers and Acquisitions Debt