ACTEC Trust and Estate Talk  

Estate Planning for Special Purpose Acquisition Company Founders – Insights into the capital structure and risk/reward of SPAC investing for founders along with estate planning advice for potential valuation issues, the applicability of section 2701, and the use of GRATs with these assets.

https://lawprofessors.typepad.com/trusts_estates_prof/2021/09/actec-shares-useful-resource.html