Brandon helps clients create and audit economic models that aid in the closings of corporate transactions. He has experience in the construction of payout deliverables for mergers and in building pro forma capitalization tables for venture financings. He also audits corporate records to ensure compliance with various mathematical tests implemented by the Securities and Exchange Commission and IRS.
Brandon also works with lawyers to ensure client compliance with a variety of quantitative tests used in corporate law. In particular, he runs:
280G analyses to quantify parachute payments of executives in mergers.
Rule 701 calculations to confirm that a company is not issuing too many stock options to its employees.
Pay-versus-performance disclosure calculations pursuant to Item 402(v) of Regulation S-K.
$100,000 incentive stock option (ISO) limit tests to ensure employees don’t vest more than $100,000 in a single year.
Payout spreadsheets to evaluate the cash/stock mix in mergers to guarantee the transaction can be tax-free.
Group14 Technologies Closes $463 Million Series D and Acquisition of BAM Factory
August 20, 2025
Cooley advised Group14 Technologies, a global leader in advanced silicon battery materials, on the close of its $463 million Series D financing and acquisition of its joint venture with SK, Inc.
Cooley advised EliseAI, an artificial intelligence company automating complex healthcare and housing systems, on the close of its $250 million Series E financing.
Contentsquare Enters Definitive Agreement to Acquire Loris AI
July 30, 2025
Cooley advised Contentsquare, an all-in-one experience intelligence platform, on its definitive agreement to acquire Loris AI, a conversation intelligence platform, to give business leaders a deeper, more accurate view of the full customer journey – from click to conversation.
Cooley advised AIRO Group Holdings, a company specializing in advanced aerospace and defense technologies, on its $69 million initial public offering (IPO).
Cooley advised Medically Home, a provider of a hospital-at-home technology enablement model for health systems and physician groups to safely deliver emergency and hospital-level care at home, on its merger with DispatchHealth, a provider of high-acuity, in-home medical care for people experiencing serious health concerns.
