Series 79: Form S-4

Form S-4

If a merger or acquisition is subject to registration, the registrant—usually the acquiring or surviving company—must file a registration statement on Form S-4 with the SEC. Like registration statements used for public offerings, the S-4 is a long, complex document that discloses material information about the proposed transaction. The S-4 includes the following sections:

• • Risk factors
• • Terms of the transaction
• • Pro forma financial information
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