This contract resolves YES if: Any of the three confirmation triggers occur before December 31, 2026, 11:59 PM ET:

• SEC declares Form S-1 effective, OR
• Final IPO pricing is announced, OR
• Ticker assignment and listing approval is announced

This contract resolves NO if: None of the three confirmation triggers occur by December 31, 2026, 11:59 PM ET, OR Polymarket goes public through an alternative method (SPAC, direct listing, acquisition) rather than a traditional IPO with new capital.