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M007
Markets

SPV/SPAC Misalignment

HIGH(80%)
·
February 2026
·
4 sources
M007Markets
80% confidence

What people believe

SPACs democratize IPO access and let retail investors invest in pre-IPO companies.

What actually happens
-40%SPAC post-merger returns (median)
-50%Revenue projection accuracy
Guaranteed positiveSponsor returns
Massive exposureRetail investor capital at risk
4 sources · 3 falsifiability criteria
Context

SPACs (Special Purpose Acquisition Companies) were marketed as democratizing IPO access — retail investors could invest alongside sponsors in pre-IPO companies. Between 2020-2021, over 600 SPACs raised $160B+. The pitch was compelling: skip the traditional IPO process, go public faster, with forward-looking projections that traditional IPOs can't include. But the incentive structure is fundamentally misaligned. SPAC sponsors get 20% of the company (the 'promote') regardless of post-merger performance. Sponsors are incentivized to complete any deal before the deadline, not to find good deals. The forward projections that attracted retail investors were wildly optimistic — 75% of SPACs that completed mergers traded below their $10 trust value within a year. Retail investors provided the capital; sponsors captured the returns.

Hypothesis

What people believe

SPACs democratize IPO access and let retail investors invest in pre-IPO companies.

Actual Chain
Sponsor incentives misaligned with investor returns(20% promote regardless of performance)
Sponsors incentivized to complete any deal before deadline
Deal quality secondary to deal completion
Sponsor dilution reduces investor returns by 20%+ at inception
Forward projections wildly optimistic(75% of SPACs trade below $10 trust value post-merger)
Revenue projections missed by 50%+ on average
Retail investors bought on projections that never materialized
Institutional investors redeem, retail investors hold(Smart money exits before merger, retail holds the bag)
Institutional investors redeem at $10 trust value before merger
Post-merger float is mostly retail investors
Retail investors bear all downside risk
Impact
MetricBeforeAfterDelta
SPAC post-merger returns (median)Expected positive-40% within 12 months-40%
Revenue projection accuracyProjected growthMissed by 50%+ on average-50%
Sponsor returnsN/A20% promote + warrantsGuaranteed positive
Retail investor capital at risk$10 trust value$160B+ deployed in SPACsMassive exposure
Navigation

Don't If

  • You're investing in a SPAC based on forward revenue projections without independent verification
  • You don't understand the sponsor promote structure and its dilutive impact

If You Must

  • 1.Evaluate the sponsor's track record with previous SPACs, not just their reputation
  • 2.Discount forward projections by 50%+ based on historical SPAC accuracy
  • 3.Understand the redemption mechanics and who is redeeming before merger
  • 4.Consider buying post-merger at market price rather than pre-merger at trust value

Alternatives

  • Traditional IPO investmentBetter disclosure requirements and underwriter accountability
  • Direct listingsNo dilution from sponsor promotes or underwriter fees
  • Late-stage private fundsAccess pre-IPO companies through regulated fund structures
Falsifiability

This analysis is wrong if:

  • SPAC post-merger returns match or exceed traditional IPO returns for retail investors
  • SPAC forward revenue projections are achieved within 20% accuracy by majority of companies
  • Sponsor promote structure doesn't materially impact retail investor returns
Sources
  1. 1.
    SEC: SPAC Investor Alert

    SEC warning about SPAC sponsor incentive misalignment and retail investor risks

  2. 2.
    Stanford Law Review: SPAC Returns Analysis

    Research showing median SPAC returns of -40% within 12 months of merger

  3. 3.
    Renaissance Capital: SPAC Performance Tracker

    Data showing 75% of post-merger SPACs trading below $10 trust value

  4. 4.
    Harvard Law School: The SPAC Bubble

    Analysis of how SPAC structure systematically transfers value from retail to sponsors

Related

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