The Office of Information and Regulatory Affairs published the Spring 2023 Unified Agenda of Regulatory and Deregulatory Actions.  This includes the sec's spring rulemaking agenda, notes Mayer Brown.

The commission proposed rules and rule amendments intended to enhance investor protections in ipos by SPACs and in subsequent business combination transactions between SPACs and private operating companies. Specifically, the Commission proposed specialized disclosure requirements with respect to, among other things, compensation paid to sponsors, conflicts of interest, dilution, and the fairness of these business combination transactions. Read more.

Source: SEC Spring Rulemaking Agenda Published