Reynolds Holding

FEBRUARY 15, 2024

On January 24, 2024, the Securities and Exchange Commission (SEC) adopted final rules that impose significant additional procedural and disclosure requirements on initial public offerings (IPOs) by special purpose acquisition companies (SPACs) and in business combination transactions involving SPACs (de-SPACs).

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Cooley M&A

JUNE 7, 2021

Partners John McKenna and Luke Cadigan joined PwC to discuss SPACs, tax, audit, legal, and other relevant topics for finance and legal professionals at venture capital and private equity funds. This event took place on Tuesday, June 22, 2021 at 11:00 AM PDT. Click here to register and view the recorded event. John McKenna.

Equity 52

Equity Finance 52

Reynolds Holding

NOVEMBER 17, 2022

Topics of conversation will include the current state and future direction of the M&A market, the role of institutional investors and activists in dealmaking, recent SEC developments, and pertinent litigation developments. M&A and corporate governance. Registration and Continental Breakfast. 9:30-10:00 AM. 10:00-11:15 AM .

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Finance Marketability Corporate Finance 128

ThomsonReuters

AUGUST 2, 2021

This blog post looks at special purpose acquisition companies (SPACs)—shell companies created for raising capital to buy an existing, privately held firm and take it public more quickly than would be possible by going the traditional initial public offering (IPO) route, and examines the SEC’s growing focus on their filings. SPACs 101 .

Corporate Finance 52

Corporate Finance Equity Finance Compliance 52

Cooley M&A

NOVEMBER 2, 2021

Cooley and the Berkeley Center for Law and Business met for a two-day hybrid conference, featuring panel discussions, workshops and interviews on cutting-edge topics in corporate governance, M&A and business law. Topics include. Event Details. Event details and virtual registration.

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Marketability 40

ThomsonReuters

JUNE 15, 2021

Use of Special purpose acquisition (SPAC) vehicles have spiked over the past year because private equity and venture capital firms have excess cash they need to put to work, accounting practitioners said mid-June. Attorneys caution the rush to go public via a SPAC vehicle, termed “De-SPACing,” comes with substantial risk. “It

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Risk-free Rate Equity Start-ups Book Value 64

Cooley M&A

DECEMBER 14, 2020

On November 24th, Burson Cohn & Wolfe (BCW) brought together experts from across financial services to discuss current activity and prospects for special purpose acquisition companies (“SPAC”). The group covered a wide range of topics during the 90-minute session, including three key themes highlighted below.

Private Equity Firm 52

Private Equity Firm Equity Marketability Banking 52

Reynolds Holding

APRIL 28, 2022

And, one of those areas is Special Purpose Acquisition Companies, or SPACs. Now, of course, this was an issue that we were paying attention to well before the notice and comment period for the SPAC rulemaking proposal. So today’s topic is particularly apt. As you are all aware, the U.S.

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Marketability Equity Alpha Capital Structure 56

Musings on Markets

JUNE 9, 2021

In the last three years, SPACs (special purpose acquisition companies) have given traditional IPOs a run for their money, and in this post, I look at whether they offer a better way to go public or are more of a stop on the road to a better way to go public. What is a SPAC?

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Start-ups Marketability Banking Corporate Finance 52

Reynolds Holding

MARCH 24, 2024

Disclosure-Related Rulemaking Just as we’ve done in the past, these last two years we’ve adopted rules providing investors with disclosures on emerging risks like climate and cybersecurity; capital raising technologies, like special purpose acquisition companies (SPACs); and an age-old topic—executive compensation.

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Marketability Market Risk Compliance Start-ups 45

Reynolds Holding

APRIL 18, 2024

We experienced perfect storms of risk during the SPAC boom with frauds like the one that the SEC alleges was perpetrated by Trevor Milton and the EV company, Nikola. [6] 17] Let me finish by touching on a topic that comes up often in these conversations: individual liability. I’ll simply note they exist. [5]

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Compliance Technology Start-ups Marketability 45

Reynolds Holding

JANUARY 31, 2024

This decline may be attributable to a significant decrease in SPAC initial public offerings and de-SPAC transactions since their peak in 2021. Two recent Ninth Circuit decisions have brought this topic into sharper view. Through Sept. In In re: Facebook Inc.

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Start-ups Technology Marketability Banking 45

Reynolds Holding

DECEMBER 14, 2022

Top practitioners, judges, regulators, and scholars gathered at Columbia Law School on December 2 to offer their unique perspectives and cutting-edge insights on a variety of topics related to M&A and corporate governance. Merkel started the discussion with a review of trends in litigation involving SPACs.

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Marketability Start-ups Equity Corporate Finance 59

Reynolds Holding

OCTOBER 5, 2022

SPAC and crypto-related filings continue to be a focus of plaintiffs’ attorneys, even as the nature of these suits continues to evolve. As illustrated in Figure 2 below, SPAC-related filings are on track to meet or exceed last year’s chart- topping performance and already exceed the total SPAC-related filings in all of 2019 and 2020 combined.

Start-ups 72

Start-ups Marketability Equity Compliance 72

Reynolds Holding

JUNE 14, 2022

According to its data, “little r” restatements may account for roughly three times as many restatements as “Big R” restatements in 2021, after excluding restatements by special purpose acquisition companies (SPACs).

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Total Shareholder Return Equity 45

Brian DeChesare

APRIL 6, 2022

If you want examples, take a look at a few from Goldman Sachs and Centerview : The differences lie in the metrics and the increased importance of certain topics, such as lease accounting. Betterware / DD3 (SPAC Deal in Mexico). Vintage Capital / Red Robin Gourmet Burgers (Cancelled LBO). Piper Jaffray – Fairness Opinion.

Banking 96

Banking Start-ups Equity Marketability 96

Audit Board

MAY 6, 2022

The SEC has come out with a wide range of proposed rules covering topics such as climate risk disclosures, SPACs, and now cybersecurity disclosures. These are just to get you thinking, and we are sure you will have many additional questions once you partner with your internal stakeholders on this topic. .

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Compliance Start-ups Technology 97

Brian DeChesare

JULY 26, 2023

But over the years, they morphed into a well-known topic and then a commonly derided topic – as many people argue that search fund experience is worthless, while others claim it’s “just as good” as working in banking or private equity. A long time ago, hardly anyone knew about search funds or search fund internships.

Banking 52

Banking Equity Start-ups Private Equity Firm 52

Reynolds Holding

MAY 18, 2022

In recent years, we’ve seen as much — whether the market events of March 2020, the meme stock-related volatility in early 2021, the speculative crypto markets, the boom of special purpose acquisition companies (SPACs), or the collapse of Archegos Capital Management, which we recently charged with fraud and market manipulation.

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Marketability Finance Corporate Finance Technology 59

Harvard Corporate Governance

NOVEMBER 21, 2022

24 For more information, see our prior alert, “ New 1% Excise Tax on Stock Buybacks May Have Far-Reaching Consequences for Capital Markets, SPAC and M&A Transactions.” ” (go back). ” (go back). ” (go back). 26 Disclosure may be required whether or not the degree of occurrence is material on its own.

Technology 243

Technology Marketability Compliance Finance 243

Brian DeChesare

JANUARY 4, 2023

SPACs , and growth/speculative stocks. I’ll address several topics in this year’s update, starting with my current portfolio and performance stats and ending with some predictions that will probably be wrong: My Current Portfolio and Performance Stats. This year was so bad that it’s pointless to talk about “performance.”.

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Marketability Start-ups Treasury Dividends 86

Reynolds Holding

FEBRUARY 1, 2023

Healthcare also overtook technology as the top industry for de-SPAC transactions in 2022, with healthcare targets constituting 24% of de-SPAC targets, while technology companies constituted 21% of de-SPAC targets. In March 2022, the SEC unveiled its long-awaited proposed rules governing SPACs.

Finance 45

Finance Equity Technology Banking 45

Reynolds Holding

MARCH 27, 2023

Although the market for SPAC IPOs has cooled relative to 2021, litigation arising out of SPAC transactions remains active, and courts have started to rule on motions to dismiss in SPAC-related shareholder lawsuits, with several recent decisions finding plaintiffs’ allegations to be sufficient to move forward. S’holders Litig. ,

Technology 59

Technology Start-ups Compliance Finance 59

Reynolds Holding

JANUARY 4, 2023

Topics to be covered by future mark-to-market guidance include the treatment of certain items reflected in Other Comprehensive Income on an applicable financial statement, and the treatment of embedded derivatives under reinsurance contracts. Corporate Liquidations and SPACs. Buyback Tax Notice. Preferred Stock Repurchases.

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Treasury Dividends Marketability Finance 45

Reynolds Holding

FEBRUARY 13, 2024

They begin with rules on Universal Proxy (11/17/21), implementation of the Holding Foreign Companies Accountable Act (12/2/21), and Proxy Advisors (7/13/22), and end with rules on Conflicts in Securitizations (11/27/23), Treasury Market Clearing (12/13/23), and SPACs (1/24/24). EPA in 2022. [4]

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Treasury Corporate Finance Marketability Compliance 59