The One, Big, Beautiful Bill Act (H.R. 1), recently passed by the U.S. House, introduces major changes to the Global Intangible Low-Taxed Income (GILTI) regime that could impact multinational corporations...
Class B malls have struggled in recent years with the decrease in mall shoppers and the departure of anchor tenants. Developers and owners are revitalizing Class B malls and filling vacancies by introducing...
Joint ventures bring together two or more parties to collaborate on a specific business opportunity. They may be structured as contractual arrangements, new entity formations, or investments in an existing...
This practice note covers how to respond to a complete response letter issued by the FDA as part of the agency’s new drug application (NDA) or biologics license application (BLA) process. Read...
Want to know how to balance the benefits of artificial intelligence tools against associated risks to employee privacy? Read our practice note, Artificial Intelligence (AI) and Employee Privacy , by Damon...
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SPACs continue to seek private company acquisition targets now that uncertainties around regulations and rules are becoming less of a mystery. Although market conditions and regulatory scrutiny still lead to terminations of pending de-SPAC transactions, a number of deals announced in 2023 were successfully completed in 2023 and the first half of 2024. Practical Guidance tracks the ever-changing status of de-SPAC transactions announced in 2023, whether they are completed, terminated, or still pending. Browse this listing of de-SPACs announced in 2023 to access deal summaries in Market Standards—M&A, including links to transaction agreements, snippets of deal points, and transaction status with links to Form 8-Ks for de-SPAC termination announcements.
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