This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
What You Need to Know About SPACs
There has been tremendous market activity and press about special purpose acquisition companies (SPAC). This article will review the history of SPACs, how a SPAC is established and operates, existing regulations, and accounting considerations for private companies using SPACs to enter capital markets.