Series 24: S-4 Registration: SEC Rule 145

S-4 Registration: SEC Rule 145

SEC Rule 145 lists the situations where registration for a merger is required. An S-4 needs to be filed for any merger, consolidation, or acquisition in which:

• • securities of one corporation are exchanged for securities of another corporation, OR
• • assets of one corporation are transferred in exchange for the issuance of securities by another corporation. The newly issu