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 03.20.26 | Publications Update: Fifth Circuit Denies FTC’s Motion for Stay, Filers Return to Using Old HSR Form and Rules 03.16.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – March 2026 03.12.26 | Publications DOJ’s Department-Wide Corporate Enforcement Policy Related Services Related Practice Areas Corporate Capital Markets Executive Compensation and Employee Benefits Tax Personal Planning Mergers and Acquisitions Debt