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The 2025 Guide to D&O Insurance for SPAC IPOs

As they go through their initial public offering (IPO) and the subsequent merger & acquisition (M&A) process, special purpose acquisition companies (SPACs) face many regulatory, legal, and business hurdles. Obtaining the...more

Guide to D&O Insurance for De-SPAC Transactions, 2025 Edition [Report]

There is significant complexity to the process of protecting a company and its directors and officers as they undertake the process of going public. This resource is your guide to the D&O insurance process for de-SPAC...more

The Auditors’ View of the Current SPAC Market

The SPAC market is chugging along with several IPOs and multiple deals being announced and closed. Although it's great to see this kind of activity again, the SPAC market is never without its challenges....more

Financial Accounting and Reporting for SPACs: Expert Tip

We’ll focus on some things SPAC issuers and deal teams are doing differently for this SPAC 4.0 phase, especially in the area of financial statement readiness and accounting. Here are highlights from my conversation with Jenn...more

Incorporating in Cayman

At the SPAC conference in June, much conversation centered on new SPAC teams moving away from Delaware to incorporate in the Cayman Islands. As my readers and listeners know, this strategy shift is not surprising. Factors...more

SPAC 4.0: Takeaways from the 2024 SPAC Conference

On June 11 and 12, I had the pleasure of attending and speaking at another SPAC conference organized by DealFlow Events. This annual event has drawn the who’s who in the SPAC world for many years. My goal in attending this...more

How to Minimize Risk in the Current Litigation Environment

This month's SPAC Notebook follows up on our recent discussion of risk mitigation and due diligence tips for foreign companies going public in the US. We want to share more information on the current litigation environment...more

Guide to D&O Insurance for SPAC IPOs, 2024 Edition

As they go through their initial public offering (IPO) and the subsequent merger & acquisition (M&A) process, special purpose acquisition companies (SPACs) face many regulatory, legal, and business hurdles. Obtaining the...more

Guide to D&O Insurance for De-SPAC Transactions, 2024 Edition

Woodruff Sawyer is the market leader when it comes to placing D&O insurance for companies going public, be it through an IPO, direct listing, or merger with a SPAC (a “de-SPAC” transaction). Experience matters in this arena....more

SPACs Poised to Turn a Corner in 2024: Annual Risk Update

Here we are again—another year of SPAC ennui. We’re hearing derisive comments about the death of SPACs, unending deadline extensions, almost 200 liquidations, 70 deal terminations, and general SPAC malaise. If you’ve followed...more

SEC Finally Finalizes the SPAC Rules

We’ve been waiting nearly two years for the Securities and Exchange Commission (SEC) to finalize the rules for special purpose acquisition companies (SPACs). On January 24, it happened at last. To help us make sense of the...more

SPAC Risk Update with Doug Ellenoff: What to Expect in 2024

For the first SPAC Notebook of 2024, I was pleased to speak once again with Doug Ellenoff, the founder of Ellenoff Grossman & Schole and someone who has been at the forefront of the SPAC market since its inception. In...more

SPAC Litigation Mid-Year Update: Delaware Opens the Gates

With SPAC IPOs virtually gone but SPAC mergers (aka de-SPACs) continuing at a steady pace since the beginning of the year, the questions around getting a deal done boil down to the following: How and where can companies get...more

Guide to D&O Insurance for SPAC IPOs, 2023 Edition

As they go through their initial public offering (IPO) and the subsequent merger & acquisition (M&A) process, special purpose acquisition companies (SPACs) face many regulatory, legal, and business hurdles. Obtaining the...more

A Discussion of the Current SPAC Litigation Environment

What’s the latest in SPAC litigation and enforcement? To find out, I recently spoke with two experts from the Dallas office of Holland & Knight, a prestigious multinational law firm....more

SPAC Litigation by the Numbers: Surprisingly Positive Trends in 2022

Tumultuous, exasperating, difficult, nerve-wracking, and frustrating are all apt descriptions of the 2022 SPAC market. We’ve summarized some of its ups and downs in our year in review blog post from October and have touched...more

Two Hot Button SPAC Issues as We Wrap Up 2022

Over the past year, SPACs have been through market shifts, regulatory thrashing, economic issues, novel litigation theories, and SEC enforcement actions. I touched on all of these in my previous post, but for this month’s...more

SPAC Notebook: A Year in Review

It’s been a year since we launched the SPAC Notebook, our monthly column and podcast series, which helps our readers negotiate the risks and traps of the special purpose acquisition company (SPAC) market. Below, we look at...more

SPAC Liquidations and Extensions Create D&O Insurance Riddles: Part 1

Extend or liquidate? Those are the two options for a special purpose acquisition company (SPAC) that has not completed a business combination but is approaching its deadline for finding a suitable target. ...more

Taking Stock of SPACs: 2022 Trends in Review

Plenty has changed since January 2022, when we last examined developing trends in the SPAC market. Since then, the macroeconomic environment shifted dramatically due to rising inflation, increasing interest rates, and the war...more

Has the SPAC Bubble Burst? Part 2: The SEC’s New Rules [Audio]

Lynda A. Bennett continues her conversation with Capital Markets & Securities partner Jared Kelly and Yelena Dunaevsky, Esq., Vice President, Transactional Insurance at Woodruff Sawyer, about SPACs, deSPACs, the SEC’s new...more

Has the SPAC Bubble Burst? Lessons Learned From the Early Days of SPAC Mania [Audio]

In this episode of “Don’t Take No for an Answer,” host Lynda A. Bennett is joined by Lowenstein Capital Markets & Securities partner Jared Kelly and Yelena Dunaevsky, Esq., Vice President, Transactional Insurance at Woodruff...more

What Will the SEC’s New SPAC Rules Bring to the Troubled SPAC Market?

On March 30th, the Securities and Exchange Commission (SEC) proposed a set of new rules and amendments to existing rules for special purpose acquisition companies (SPACs) in connection with their initial public offerings...more

SPACs in Choppy Water: MultiPlan Litigation from the D&O Insurance Perspective

SPACs are running into choppy water these days. Delaware Court of Chancery’s January 2022 opinion denying motions to dismiss in the MultiPlan Corp. litigation may be a significant source of concern for SPACs. Certainly, the...more

Guide to D&O Insurance for SPAC IPOs (and How to Save Money on Your D&O Insurance Premium)

SPACs (special purpose acquisition companies) had a volatile year in 2021, raising more funds in the public market and doing more business combinations than ever before. After an extremely busy first quarter the pace of SPAC...more

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