The SPAC Life Cycle: Business, Legal, and Accounting Considerations Forum 2026

This program provides a comprehensive discussion of special purpose acquisition companies (“SPACs”). Faculty will focus on current developments in the SPAC market along with key business, legal, SEC reporting, and accounting developments that impact each phase of the SPAC’s finite, fast-paced life cycle

After completing this program, participants will be able to:

• List the major considerations when deciding to use a SPAC transaction to raise capital in the current economic environment

• Understand key issues and decisions in each phase of the SPAC life cycle

• Deal with current developments in the SPAC process

• Review legal and financial reporting issues in SPAC formation 

• Understand the issues in identification of an acquisition target and a de-SPACing transaction (or liquidation if a merger target is not found)

• Discuss litigation and SEC enforcement developments for SPACs