General counsel at emerging-growth companies where executives are considering an initial public offering need to be aware of five offering-related trends that have emerged in the last year.

Changes in the federal securities laws have created a number of new regulatory accommodations for such companies’ IPOs, but, in our experience, companies are not necessarily opting in. While certain trends have emerged, a general counsel’s decision on whether to take advantage of these new accommodations requires a highly deal-specific evaluation.