De-SPAC Transactions: US Tax Considerations | Practical Law
A Practice Note providing a high-level overview of the primary US federal income tax considerations in a de-SPAC transaction. This Note discusses the initial entity choice for the SPAC, domestic de-SPAC transactions, special considerations in cross-border de-SPAC transactions, and exercise of redemption rights. It does not generally discuss tax issues relating to the issuance of SPAC shares and warrants to sponsors.