Financing Structures

We have in-depth experience with complex financial structures and emerging businesses. 

 

Initial and Secondary offerings

  • Registration statementsEquity and debt financings.  We offer a broad range of experience in SEC filings from initial offerings under Form 10; offering circulars; Special Purpose Acquisition Companies ("SPACs"); PIPE transactions, private placement memorandums and secondary offerings on Forms S-1, S-3 and S-4.

  • Reverse mergers.  We understand the accounting and reporting requirements for private company acquisitions of public companies.

Development stage

  • Equity and debt financings.  Many of our clients in the development stages of their business enter into complex mezzanine financings which require special expertise in accounting for embedded derivatives under SFAS No. 133; stock warrant issuances and debt discounts.

  • Valuation of stock options.  The implementation of SFAS No. 123R has changed the accounting for the issuance of stock options to employees and, in some cases, stock issued to third parties.

We can provide the experience and expertise to assist in the proper accounting for these transactions.