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 09.16.25 | Publications Second Circuit: ERISA Plaintiffs Who Did Not Personally Invest in Allegedly Mismanaged Investment Options Lack Article III and Class Standing 08.07.25 | Publications President Orders Department of Labor and Securities and Exchange Commission to Democratize Access to Alternative Assets for 401(k) Plans 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 Related Services Related Practice Areas Corporate Capital Markets Executive Compensation and Employee Benefits Tax Personal Planning Mergers and Acquisitions Debt