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    Home /  About /  News and Events /  Client Highlights
    Client Highlights

    S&C Advises on $5 Billion Combined IPO of Pershing Square USA and Pershing Square Inc.

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    May 4, 2026

    Pershing Square has completed a combined initial public offering of Pershing Square USA, Ltd. (PSUS), a new closed-end investment fund registered under the Investment Company Act of 1940, and Pershing Square Inc., the parent company of the fund’s manager.

    PSUS raised gross proceeds of $5 billion from the initial public offering and a combined private placement of PSUS and Pershing Square Inc. shares that settled concurrently with the closing of the initial public offering. Investors who purchased shares of PSUS also received shares of Pershing Square Inc. The shares of PSUS (NYSE: PSUS) and Pershing Square Inc. (NYSE: PS) are listed on the New York Stock Exchange and began trading publicly on April 29. 

    Pershing Square, led by its founder and CEO Bill Ackman, is a U.S.-based alternative asset manager to funds including PSUS and Pershing Square Holdings, Ltd., a FTSE 100-listed investment holding company structured as a closed-ended fund that is publicly traded on the London Stock Exchange.

    The S&C team advising Pershing Square on these transactions was led by Scott Miller, Bill Farrar, Ken Li, Terence Kim and Ethan Chess. The S&C team advising on matters related to Pershing Square Inc. also included Taoxin Wang, Natasha Vasan and Patrick Gaughan. The S&C team advising on matters related to PSUS also included Lilian Zhao, Corey Stern and Michael Won.

    The S&C team advising on the senior secured credit facility included Ari Blaut, Daniel Loeser, Theodore Batis, Zev Falik and Vivien Liu. Davis Wang, Jameson Lloyd, Alexei Owen, Joel Forsstrom and Sizhuang Miao advised on tax matters. Joseph Hearn, Cameron Teschuk and Sam Xu advised on various securities law matters and certain matters relating to Pershing Square’s private funds. Rich Wertheim and Tracey Russell advised FINRA and broker-dealer matters. Vanessa Blackmore, Azad Ali, Kseniia Samokhina, Matthew Triggs and Nicholas Jin advised on UK law matters. Rachel Yu, Elizabeth Levin and Sabrina Macklai advised on IP matters. Andrew Motten and Sizhuang Miao advised on ERISA matters. Matthew Brennan advised on environmental matters. Eric Kadel advised on sanctions matters. Sharon Cohen Levin advised on AML matters. Dalia Blass, Michelle Chen, Malou Houth and Ayoung Kim advised on certain Investment Company Act matters in the earlier stages of the transaction. Zena Tamler and Kelly Earle advised on estates and personal matters. Heather Coleman and Tiffany Wooley advised on executive compensation matters. Bob Reeder and Mario Schollmeyer provided valuable advice on securities laws matters throughout the process.

    S&C regularly advises asset management clients on their most important strategic initiatives and transformative transactions. Our recent work includes advising Pershing Square in matters such as its:

    • sale of a minority interest to strategic investors in June 2024;
    • $900 million investment in Howard Hughes Holdings (HHH) in May 2025 and strategic transformation of HHH to operate as a diversified holding company;
    • $500 million notes offering by Pershing Square Holdings in November 2025;
    • HHH’s pending acquisition of Vantage, a specialty insurance and reinsurance company, announced in December 2025; and
    • non-binding proposal to acquire Universal Music Group, announced in April 2026.
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