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执著还是固执?——注册制下家族信托的探索实例


作者:王宁远 宋方成 潘珺

随着注册制的实施,近年来A股市场上出现不少企业在IPO申请过程中尝试保留家族信托架构的案例。本文结合注册制背景下的相关法规要求、科创板与创业板审核动态中提出的指导意见及近期案例披露情况,介绍A股IPO项目审核过程中与家族信托有关的最新现象,在此基础上讨论信托持股在A股IPO中的可行性及审核关注重点问题。

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