Diedrich Consulting

SEC Proposes Amendments to Exchange Act Rule 15c2-11

Washington D.C., March 16, 2026 — The Securities and Exchange Commission today proposed amendments to Exchange Act Rule 15c2-11, which sets out certain information gathering and review requirements for broker-dealers that publish quotations for, or maintain a continuous quoted market in, securities in the over-the-counter (OTC) market.  Since its adoption, Rule 15c2-11’s focus has been

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SPAC and De-SPAC Transactions: Key Tax Issues, Structural Challenges, and Shareholder Considerations

Special Purpose Acquisition Companies, or SPACs, created a powerful alternative path to the public markets for private companies seeking liquidity, growth capital, and a broader investor base. While SPAC transactions can offer speed and flexibility compared to traditional IPOs, the structure of a SPAC merger—commonly referred to as a de-SPAC transaction—is often far more complex

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