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 08.13.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – August 2026 08.10.26 | Publications Key Takeaways from the CFIUS Annual Report to Congress Covering Calendar Year 2025 08.10.26 | Publications The Ad Standard: Monthly Update - August 2026 Related Services Related Practice Areas Corporate Capital Markets Executive Compensation and Employee Benefits Tax Personal Planning Mergers and Acquisitions Debt