Insights

Navigating SEC Compliance: Financial Disclosures for Acquired Businesses

Navigating SEC Compliance: Financial Disclosures for Acquired Businesses

In 2020, the SEC modernized the disclosure requirements for acquisitions and dispositions under Rule 3-05 and Article 11 of Regulation S-X. The goal was to reduce the burden on registrants while ensuring investors receive material data. For middle-market firms eyeing a liquidity event or public offering, understanding these thresholds is a pillar of transaction readiness. Following the

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Private Credit

Why Private Credit Is Suddenly Under the Microscope

For years, private credit has been one of the most celebrated corners of modern finance. It offered speed, flexibility, customized structuring, and attractive yields in a world where traditional banks pulled back from risk. As a result, it grew from a niche strategy into a massive force in corporate lending. Now the conversation has changed.

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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

Understanding the Tax and Structuring Complexities Behind a Successful De-SPAC 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

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IPO Readiness and the Strategic Value of an Expert IPO Advisor

Why IPO readiness matters more than ever For many growth-stage and middle-market companies, going public represents far more than a financing event. It is a strategic inflection point that can expand access to capital, enhance credibility, support acquisitions, and create liquidity opportunities for shareholders. But a successful IPO is rarely just about filing paperwork and

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