PLI’s The SPAC Life Cycle: Business, Legal, and Accounting Considerations Forum 2026 | McDermott Skip to main content

PLI’s The SPAC Life Cycle: Business, Legal, and Accounting Considerations Forum 2026

Overview


Caitlyn Campbell spoke at Practising Law Institute’s The SPAC Life Cycle: Business, Legal, and Accounting Considerations Forum 2026 on the panel “The De‑SPACing Transaction.” The session examined key aspects of the de‑SPACing process, through which a special purpose acquisition company (SPAC) combines with a target company. Panelists discussed reporting considerations related to a “Super Form 8‑K,” market communications, managing legal risk, current SEC enforcement and litigation trends, and capital‑raising considerations during the de‑SPACing process.

The conference provided a comprehensive discussion of current developments in the SPAC market, addressing key business, legal, SEC reporting, and accounting considerations across each phase of a SPAC’s fast‑paced life cycle. Learn more on PLI’s website.

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