AB-E Merger Arbitrage (Delaware) Fund L.P.

This is the first EDGAR filing from either GP entity, indicating either a new manager entering the registered fund space or an established arbitrage operation that previously operated at smaller scale or under exemptions that did not require disclosure; the 06b exemption choice confirms a pre-existing relationship model with no retail outreach.

A mid-2026 amendment filing for a $50M merger arb fund reflects LP appetite for relative-value strategies amid elevated M&A activity and volatility in public equities; the amendment suggests initial targeting missed, resizing occurred, or terms were refined to meet LP feedback in a competitive allocation environment.

Verify whether AllianceBernstein is committing co-management capital or serving purely as a distribution partner, as this affects actual operator autonomy and whether fee splits or performance disputes could create conflicts; also confirm whether AB Merger Arbitrage Management has key-person provisions that tie the fund to specific portfolio managers, a standard control issue in arbitrage funds.