# Sources — Coinbase Global, Inc. (COIN) Reincorporation Publication

**Firm**: Coinbase Global, Inc. · **Ticker**: COIN · **CIK**: 0001679788 · **Exchange**: NASDAQ
**Build date**: 2026-05-18 · v1.0 · **Project**: SMU CGI Reincorporation Tracker

## 1. SEC filings

- Coinbase Global, Form 8-K (effective Dec 15, 2025, 5:00 p.m. ET — DE→TX state change). Accession 0001679788-25-000247. [VERIFY]
- Coinbase Global, DEF 14A (April 24, 2026 — post-effective disclosure). Accession 0001679788-26-000045. [VERIFY]
- Coinbase Global, 10-K filings (governance section; Class A/B/C structure). [DATA PENDING: pinpoint]
- Coinbase Global Schedule 13D/G filings (Armstrong, Ehrsam, founder holdings). [DATA PENDING]

## 2. State corporate law

(Same as TSLA SOURCES.md §2: DGCL §266; TBOC §10.1085; TBOC §§21.552/21.373/21.4161; Tex. SB 27 / SB 29 / SB 1057. All [VERIFY] pending.)

- Del. Code Ann. tit. 8, §228 (action by written consent of stockholders) [VERIFY] — material if written-consent mechanism was used

## 3. Federal law

- SEC Rules 14a-9, 14a-8. [VERIFY]

## 4. Academic literature (methodology)

(Same as TSLA SOURCES.md §4 — all [VERIFY] pending.)

## 5. Academic literature (corporate law)

- [DATA PENDING: written-consent redomiciliation scholarship; founder-controller / multi-class capital structure literature]

## 6. News and trade press

- [DATA PENDING: Bloomberg Law / CoinDesk / Reuters coverage of Coinbase TX conversion; ISS / Glass Lewis recommendations if a vote occurred; law-firm client alerts on written-consent redomiciliation]

## 7. Primary data

- S&P Capital IQ pricing + ownership (ticker COIN). [DATA PENDING]
- CRSP via WRDS. [DATA PENDING]
- Ken French Data Library. [VERIFY]
- Coinbase official logo. [DATA PENDING]

## Pending verification

All event-study, coalition, statutory-opt-in fields pending. Written-consent mechanism details (vs proxy vote) pending. Class A/B/C voting-rights ratio pending.

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**End of SOURCES.md v1.0 (COIN) — Shane Goodwin, PhD, SMU CGI, 2026-05-18.**