SEC Unveils New SPAC Rules Targeting 'Unreasonable' Financial Projections And Requiring More Disclosures

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SEC Unveils New SPAC Rules Targeting 'Unreasonable' Financial Projections And Requiring More Disclosures
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SPAC stocks have plunged some 33% over the past year, while the S&P 500 has climbed 17%.

the proposed new rules would require enhanced disclosures regarding conflicts of interest, dilution and SPAC sponsors, or investors who support a SPAC before its initial public offering and typically receive about 20% of its common equity, according to Jefferies.

The rules would also require underwriters involved in a SPAC IPO to ultimately underwrite the resulting acquisition, a move the SEC says should"better motivate underwriters to ensure the care necessary to ensure the accuracy of disclosures." The Defiance Next Gen SPAC ETF, which tracks the prices of IPO companies derived from SPACs, has plunged 33% over the past year, while the S&P 500 has climbed 17%.Surprising Fact

According to the SEC, some companies vying to go public via SPAC"presented projections of significant increases in revenue or market share even though they did not have any operations at the time such projections were prepared."SPACs exploded in popularity early in the pandemic as a relatively speedy and streamlined alternative to traditional IPOs.

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