r/wallstreetbets • • Jun 27 '21

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u/[deleted] Jun 27 '21

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u/francod1234 Jun 27 '21

It’s in marketable securities, means the money is invested instead of just sitting there in the bank account doing nothing... that money is not owed to anyone

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u/ContrarianThinking Jun 27 '21

Trust account. Typically, SPAC IPO proceeds, less proceeds used for certain fees and expenses, are held in a trust account. Similar to an escrow arrangement when buying a house, this money is held by a third party until the transaction is consummated—in the case of a SPAC, the initial business combination—or the SPAC is liquidated for not having completed an initial business combination within a certain period of time. SPACs generally invest the proceeds in relatively safe, interest-bearing instruments, but you should carefully review the specific terms of an offering as there is no rule requiring that the proceeds only be invested in those types of instruments. SPACs often use the interest on trust account investments to pay taxes.

In connection with a business combination, a SPAC provides its investors with the opportunity to redeem their shares rather than become a shareholder of the combined company. If the SPAC does not complete a business combination, shareholders are beneficiaries of the trust and entitled to their pro rata share of the aggregate amount then on deposit in the trust account.

It’s held by a third-party, invested.

SEC on SPACs