Tag: ipo
Preparing to Go Public? Address SOX Compliance Early
The Sarbanes-Oxley Act of 2002 (SOX) requires public companies to report annually on their internal…
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Tax Issues to Consider When Navigating a SPAC Transaction
In addition to understanding the benefits of using a SPAC, it is important that SPAC…
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Tax Treatment of Transaction Costs and Startup Expenses for SPACs
Creating a SPAC is not without expense. Some expenses are incurred pre-IPO, some will be…
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Treatment of Tax Attributes for Special Purpose Acquisition Companies
There are various tax considerations and complexities that can have significant implications both during the…
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Life Sciences Companies and the SPAC Advantage
For target life sciences companies, SPAC IPOs provide the potential to access additional capital and…
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Accounting Considerations for SPAC Sponsors
Sponsor-side accounting considerations to keep in mind when considering going public with a special purpose…
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SPACs in the Spotlight: Considerations for Private Equity Companies
With the uptick in relevance in the capital market, PE firms are increasingly considering where…
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Understanding Special Purpose Acquisition Companies
Special purpose acquisition companies (SPACs) are publicly-traded companies formed with the sole purpose of raising…
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SEC Proposes Changes to Ease Small Company Internal Audit Requirements
The SEC's proposed changes would reduce the number of companies required to complete an outside…
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SEC Supplements Ruling Allowing ALL Companies to File IPO Paperwork Confidentially
In August, the staff of the SEC’s Division of Corporation Finance (the Division) updated its…
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