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 06.15.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2026 06.12.26 | Publications U.S. Supreme Court Rules That There Is No Implied Private Right of Action to Rescind Contracts That Allegedly Violate the Investment Company Act 06.11.26 | Publications SEC Watch: Monthly Takeaways for Asset Managers - June 2026 Related Services Related Practice Areas Corporate Capital Markets Executive Compensation and Employee Benefits Tax Personal Planning Mergers and Acquisitions Debt