De-SPAC Transactions Increase, Create Executive Compensation Issues
Number and value of de-SPAC transactions have increased sharply. De-SPAC transactions are an alternative method of going public that may be faster and less costly than a traditional IPO. The typical de-SPAC transaction involves a publicly traded acquisition company merging.
Delay In Implementing Equity Compensation Program Exchange Commission Internal Revenue Code Code Sections Implementing Equity Compensation Equity Incentive
Source: natlawreview.com