Definition of an Underwriter

Now that you understand what a broker-dealer is, let's look at one of the most important roles broker-dealers play: bringing new securities to the public through underwriting.


What Is an Underwriter?

Under the Securities Act of 1933 (SA Section 2), an underwriter is any person who:

  • Purchases securities from an issuer with a view to distribution (buying to resell to the public)
  • Offers or sells securities for an issuer in connection with a distribution
  • Participates in the direct or indirect underwriting of any such undertaking

The key concept is distribution: an underwriter's role is to facilitate the sale of newly issued securities from the issuer to the investing public. This is distinct from regular secondary market trading.

Exam Tip: Gotchas

  • An underwriter is defined by its role in distribution, not by its title. Anyone who purchases from an issuer with a view to distribution qualifies as an underwriter under the Securities Act of 1933 (SA).

Types of Underwriting Commitments

When a broker-dealer underwrites a new issue, the arrangement between the underwriter and the issuer determines who bears the risk of unsold shares:

TypeRisk BearerHow It Works
Firm commitmentUnderwriterBuys the entire issue from the issuer, then resells to investors. The underwriter bears full risk of unsold shares.
Best effortsIssuerAgrees to sell as many shares as possible but does not guarantee the entire issue will sell. Unsold shares are returned to the issuer.
All-or-noneIssuerA variation of best efforts: the entire offering must sell or the deal is canceled and investor funds are returned.
  • In a firm commitment, the issuer knows exactly how much money it will receive at the time the registration statement becomes effective, because the underwriter has already purchased the entire issue
  • In best efforts, the underwriter acts more like an agent, bringing buyers and sellers together rather than buying from its own inventory
  • All-or-none protects the issuer from a partial raise that may not be enough to fund its business objectives

Exam Tip: Gotchas

  • Firm commitment = underwriter bears risk. The underwriter buys the entire issue outright, so any unsold shares are the underwriter's problem.
  • Best efforts = issuer bears risk. The underwriter has no obligation to buy unsold shares; the risk stays with the issuer.
  • All-or-none is a type of best efforts, not a type of firm commitment. The entire offering must sell or the deal is canceled.

The Underwriting Syndicate

For large offerings, a single underwriter may not have the capital or distribution network to handle the entire issue alone. The solution:

  • The managing (lead) underwriter organizes the deal and forms an underwriting syndicate (a group of broker-dealers that share the financial responsibility)
  • The syndicate members each commit to selling a portion of the offering
  • Beyond the syndicate, a selling group may be formed: additional broker-dealers that help distribute shares but do not take on underwriting liability
  • The syndicate structure spreads risk across multiple firms and uses each firm's client relationships for broader distribution

Exam Tip: Gotchas

  • Selling group members are not underwriters. They help distribute shares but do not take on underwriting liability. Only syndicate members share the financial risk.