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Voyager Therapeutics, Inc.

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FY2022 Annual Report · Voyager Therapeutics, Inc.
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LEADERSHIP TEAM

BOARD OF DIRECTORS 

Alfred Sandrock, M.D., Ph.D.  

Michael Higgins (Chair) 

Catherine J. Mackey, Ph.D.

Board Member: Pulmatrix, Inc. (Chair);  

Nocion Therapeutics, Inc.;  

Camp4 Therapeutics Corporation;  

Sea Pharmaceuticals, LLC;  

KinDex Pharmaceuticals, Inc.

Grace E. Colón, Ph.D.

Board Member: CareDx, Inc.;  

ProterixBio, Inc. (Executive Chair); 

Massachusetts Institute of 

Technology (MIT) Corp. (term member); 

Biotechnology Innovation Organization 

James A. Geraghty  

Chairman of the Board of Directors:  

Orchard Therapeutics PLC;  

Pieris Pharmaceuticals, Inc.

Board Member:  

Fulcrum Therapeutics, Inc.

Steven Hyman, M.D. 

Board Member: Cyclerion Therapeutics, 

Inc.; Stanley Center for Psychiatric 

Research at the Broad Institute of 

Harvard and MIT

Faculty Member, Broad Institute

Distinguished Service Professor of  

Stem Cell and Regenerative Biology, 

Harvard University 

Board Member: Avid Bioservices, Inc.; 

IDEAYA Biosciences, Inc.; Rady Children’s 

Hospital; Rady Children’s Institute for 

Genomic Medicine

Jude Onyia, Ph.D.

Chief Scientific Officer,  

Neurocrine Biosciences, Inc.

Glenn Pierce, M.D., Ph.D. 

Board Member:  

World Federation of Hemophilia

Entrepreneur-in-Residence,  

Third Rock Ventures

Consultant: Voyager Therapeutics, Inc.

Alfred Sandrock, M.D., Ph.D. 

Director, President and Chief Executive 

Officer, Voyager Therapeutics, Inc.

Board Member: Verge Genomics, Inc.; 

Atalanta Therapeutics, Inc.;  

Transition Bio, Inc.; Neurimmune AG 

Nancy Vitale 

Chief People Officer, Omada Health, Inc.

Director, President and  

Chief Executive Officer

Todd Carter 

Chief Scientific Officer

Robert W. Hesslein*  

General Counsel

Trista Morrison

Chief of Staff, SVP Corporate Affairs

Allen Nunnally* 

Chief Business Officer

Peter P. Pfreundschuh

Chief Financial Officer

Michelle Quinn Smith 

Chief Human Resources Officer

Robin Swartz 

Chief Operating Officer

*Outgoing officer/leadership team member

Voyager Therapeutics, Inc.

64 Sidney Street 

Cambridge, MA 02139

Legal Counsel 

Wilmer Cutler Pickering Hale and Dorr LLP; 

Boston, MA / New York, NY

Independent Auditors 

Ernst & Young LLP; Boston, MA

Transfer Agent and Registrar 

Computershare Trust Company, N.A.; 

Canton, MA

Annual Meeting 

The Annual Meeting of Stockholders  

will be held June 6, 2023, 9:00 am ET

2022 
ANNUAL REPORT

This page intentionally left blank.

VOYAGER THERAPEUTICS / 2022 ANNUAL REPORT

TO OUR SHAREHOLDERS

Voyager has undergone a transformation since I became CEO in March of 2022. We have 
advanced a pipeline focused on some of the most significant unmet needs in neurology, achieved 
breakthrough innovations in novel capsid discovery including the identification of the receptor for 
one class of capsids, and entered or advanced multiple high-value collaborations. The expanded 
partnership with Neurocrine Biosciences that we announced in January 2023 demonstrates the 
value of our next-generation gene therapies for central nervous system (CNS) diseases, and the 
decisions of gene therapy leaders Pfizer and Novartis to exercise options to license our capsids 
illustrate the value of our platform. Thanks to this progress, during a time when the markets have 
been difficult for much of the biotechnology sector, we have created value for our shareholders, 
and we have made important steps towards developing transformational therapies for patients. 

I believe we’re witnessing a renaissance in neurotherapeutics. Just this year, the second disease-
modifying therapy for Alzheimer’s disease received accelerated approval, and the first drug was 
approved for Friedreich’s ataxia. We’ve seen breakthroughs in treating negative symptoms of 
schizophrenia, something for which there are no approved therapies. The FDA recently granted 
accelerated approval to an antisense oligonucleotide for SOD1 amyotrophic lateral sclerosis (ALS), 
after the FDA advisory committee found that treatment-driven reductions in neurofilament are 
reasonably likely to predict clinical benefit in SOD1-ALS patients.

A key issue limiting the neurotherapeutics field today is delivery. Thanks to the revolution in human 
genetics and genomics, we now have a much clearer picture of the causes, in molecular terms, of 
many neurological diseases, which has led to well-validated drug targets—a huge difference from 
when I first entered this area 25 years ago. Companies such as Voyager have expanded far beyond 
small molecules to access those targets, with modalities including nucleic acid-based therapies 
like siRNA, monoclonal antibodies, and gene therapies. But the blood-brain-barrier constrains CNS 
delivery of these therapies, and intrathecally administered therapies often don’t penetrate the deep 
areas of the brain implicated in many neurologic diseases. 

The TRACER™ capsid discovery platform is the foundation of our approach to solving this delivery 
challenge. Voyager scientists have engineered multiple capsid libraries, each with more than  
20 million novel variants of AAV5 and AAV9 capsids, to select those novel capsids that display 
greatly increased transduction in the CNS following intravenous delivery in preclinical studies. 
During 2022, we made significant progress leveraging our novel capsids to advance gene therapy 
programs for our collaboration partners as well as advancing our own pipeline. 

Our wholly owned SOD1-ALS program combines a TRACER-derived capsid for CNS delivery with 
a potent siRNA construct designed to address the toxic gain of function in this form of ALS. We 
believe proof of concept for the therapeutic hypothesis has been demonstrated by the antisense 
oligonucleotide therapy tofersen, which recently received accelerated approval from the FDA, blazing 
a trail that we could follow with a gene therapy solution designed to provide longer duration of 
benefit, one-time dosing, and greater CNS penetration. We are continuing to conduct preclinical 
studies to select a development candidate.

VOYAGER THERAPEUTICS / 2022 ANNUAL REPORT

Our wholly owned anti-tau monoclonal antibody program for Alzheimer’s disease is designed to 
block the spread of pathological tau in patients with Alzheimer’s disease. We believe our program 
is differentiated from other antibodies that have not demonstrated clinical efficacy by targeting 
the C-terminal rather than the N-terminal region. Moreover, our C-terminal antibody blocks the 
spread of pathological tau in animal models whereas N-terminal antibodies do not, and in our 
hands the mid-domain antibodies have yielded inconsistent results. In January 2023, we selected 
a humanized development candidate to advance into IND-enabling studies, and we presented data 
on the selection of this candidate at the 2023 AD/PD Conference in Sweden in March. We expect 
to initiate IND-enabling studies this year.

We have multiple partnered programs with attractive economics and opt-in rights for Voyager. 
The recent expansion of our strategic collaboration with Neurocrine Biosciences provided $175 
million upfront and up to $4.2 billion in potential milestones for rights to our GBA1 gene therapy 
program for Parkinson’s disease and three additional gene therapy programs directed to rare 
CNS targets. We are also collaborating with Neurocrine to advance our FXN gene therapy for 
Friedreich’s ataxia towards IND submission. Neurocrine has agreed to fully fund both the GBA1 
and FXN programs through Phase 1, at which point Voyager has options to co-develop and 
co-commercialize the assets in the U.S. We announced in March 2023 that Novartis exercised 
its option to license TRACER capsids against two neurologic disease targets, triggering a $25 
million option exercise fee and making Voyager eligible to receive up to $600 million in milestone 
payments. This followed Pfizer’s decision in October 2022 to exercise its option to license a 
capsid against a CNS target. 

Our track record of generating non-dilutive funding from collaborations has substantially bolstered 
our balance sheet, enabled the advancement of our wholly owned pipeline, and created potential 
strategic upside through deal structures such as co-development/co-commercialization options. 
With our strong progress in 2022, we announced we are building a sustainable pipeline of genetic 
medicines for neurological diseases, introducing two new early research initiatives: an allele-specific 
mHTT + MSH3 combination gene therapy for Huntington’s disease and a tau knockdown gene 
therapy for Alzheimer’s disease.

Voyager has made significant strides over the past year in the advancement of our programs and 
platform, which has translated into validating partnerships and increased value to our shareholders. 
I’m more excited than ever for the future, and it is a privilege to lead our outstanding team at 
Voyager as we advance neuro-genetic medicines for diseases of great unmet need. Our team is 
an inspiration to me as we work every day to advance these therapies to help patients.

Sincerely,

Alfred Sandrock, M.D., Ph.D. 
President and Chief Executive Officer

UNITED STATES  

SECURITIES AND EXCHANGE COMMISSION 
Washington, DC 20549  

FORM 10-K 

 (Mark One)  
☒ 

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  

For the fiscal year ended December 31, 2022 
OR 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  

☐ 

For the transition period from                          to                       

Commission File Number: 001-37625  

Voyager Therapeutics, Inc. 

(Exact Name of Registrant as Specified in Its Charter)  

 Delaware 
(State or Other Jurisdiction of 
Incorporation or Organization) 

64 Sidney Street, 
Cambridge, Massachusetts 
(Address of Principal Executive Offices) 

46-3003182 
(IRS Employer 
Identification No.) 

02139 
(Zip Code) 

(857) 259-5340  
(Registrant’s Telephone Number, Including Area Code)  

Securities registered pursuant to Section 12(b) of the Act: 

Title of each class 
Common Stock, $0.001 par value 

Trading Symbol(s) 
VYGR 

Name of each exchange on which registered 
Nasdaq Global Select Market 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes  ☐   No  ☒ 
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes  ☐   No  ☒ 
Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the 
preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. 
Yes  ☒    No  ☐ 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T 

(§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes  ☒    No  ☐ 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging 
growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the 
Exchange Act.  

Large accelerated filer 

Non-accelerated filer 

 ☐ 
 ☒ 

   Accelerated filer 

   Smaller reporting company 

  Emerging growth company 

 ☐ 
 ☒ 
 ☐ 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised 

financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ 

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over 
financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☒ 

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the 

correction of an error to previously issued financial statements. ☐ 

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the 

registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b). ☐ 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes  ☐    No  ☒ 
The aggregate market value of Common Stock held by non-affiliates of the registrant computed by reference to the price of the registrant’s Common Stock as of June 30, 

2022, the last business day of the registrant’s most recently completed second fiscal quarter, was approximately $113.6 million (based on the last reported sale price on the 
Nasdaq Global Select Market as of such date).  

As of March 1, 2023, there were 43,293,369 shares of the registrant’s common stock, par value $0.001 per share, outstanding.  

DOCUMENTS INCORPORATED BY REFERENCE  
Portions of the registrant’s definitive Proxy Statement relating to its 2023 Annual Meeting of Stockholders are incorporated by reference into Part III of this Annual 
Report on Form 10-K where indicated. Such Proxy Statement is expected to be filed with the U.S. Securities and Exchange Commission not later than 120 days after the end 
of the fiscal year to which this report relates.  


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
 
 
 
  
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents  

  Business 
  Risk Factors 
  Unresolved Staff Comments 
  Properties 
  Legal Proceedings 
  Mine Safety Disclosures 

  Page 

6
45
  105
  105
  105
  105

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 
Securities 
  [Reserved] 
  Management’s Discussion and Analysis of Financial Condition and Results of Operations 
  Quantitative and Qualitative Disclosures about Market Risk 
  Financial Statements and Supplementary Data 
  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 
  Controls and Procedures 
  Other Information 

  105
  106
  106
  117
  117
  117
  117
  119

PART I. 
Item 1. 
Item 1A. 
Item 1B. 
Item 2. 
Item 3. 
Item 4. 

PART II. 
Item 5. 

Item 6. 
Item 7. 
Item 7A. 
Item 8. 
Item 9. 
Item 9A. 
Item 9B. 

PART III.     
Item 10. 
Item 11. 
Item 12. 
Item 13. 
Item 14. 

  Directors, Executive Officers and Corporate Governance 
  Executive Compensation 
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 
Certain Relationships and Related Transactions, and Director Independence 
  Principal Accountant Fees and Services 

PART IV.     
Item 15. 
Item 16. 

  Exhibits and Financial Statement Schedules 
  Form 10-K Summary 

Signatures    

  119
  119
119
119
  119

  120
  120

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FORWARD-LOOKING STATEMENTS 

This Annual Report on Form 10-K contains forward-looking statements that involve substantial risks and 

uncertainties. All statements other than statements of historical facts contained in this Annual Report on Form 10-K, 
including statements regarding our strategy, future operations, future financial position, future revenue, projected costs, 
prospects, plans, objectives of management and expected market growth, are forward-looking statements. These 
statements involve known and unknown risks, uncertainties and other important factors that may cause our actual results, 
performance or achievements to be materially different from any future results, performance or achievements expressed 
or implied by the forward-looking statements.  

The words “anticipate,” “believe,” “estimate,” “expect,” “intend,” “may,” “might,” “plan,” “predict,” “project,” 

“target,” “potential,” “contemplate,” “anticipate,” “goals,” “will,” “would,” “could,” “should,” “continue,” and similar 
expressions are intended to identify forward-looking statements, although not all forward-looking statements contain 
these identifying words. These forward-looking statements include, among other things, statements about: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

our plans to develop and commercialize our product candidates based on adeno-associated virus, or AAV, 
gene therapy and our proprietary antibodies; 

our ability to continue to develop our proprietary gene therapy platform technologies, including our 
TRACERTM discovery platform and our vectorized antibody platform, and our proprietary antibodies; 

our ability to identify and optimize product candidates and proprietary AAV capsids; 

our strategic collaborations with and funding from our collaboration partner Neurocrine Biosciences, Inc., 
or Neurocrine, from our option and license arrangement with Pfizer Inc., or Pfizer, and from our option and 
license arrangement with Novartis Pharma AG, or Novartis; 

our ongoing and planned preclinical development efforts, related timelines and studies; 

our ability to enter into future collaborations, strategic alliances, or option and license arrangements; 

the timing of and our ability to submit applications and obtain and maintain regulatory approvals for our 
product candidates, including the ability to file investigational new drug, or IND, applications for our 
programs; 

our estimates regarding expenses, contingent liabilities, future revenues, existing cash resources and capital 
requirements;  

our intellectual property position and our ability to obtain, maintain and enforce intellectual property 
protection for our proprietary assets;  

our estimates regarding the size of the potential markets for our product candidates and our ability to serve 
those markets;  

our need for additional funding and our plans and ability to raise additional capital, including through 
equity offerings, debt financings, collaborations, strategic alliances, and option and license arrangements;  

our competitive position and the success of competing products that are or become available for the 
indications that we are pursuing; 

the impact of government laws and regulations including in the United States, the European Union, and 
other important geographies such as Japan; and 

our ability to control costs and prioritize our product candidate pipeline successfully in connection with our 
strategic initiatives. 

3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
These forward-looking statements are only predictions and we may not actually achieve the plans, intentions or 

expectations disclosed in our forward-looking statements. You should not place undue reliance on our forward-looking 
statements. Actual results or events could differ materially from the plans, intentions and expectations disclosed in the 
forward-looking statements we make. We have based these forward-looking statements largely on our current 
expectations and projections about future events and trends that we believe may affect our business, financial condition 
and operating results. We have included important factors in the cautionary statements included in this Annual Report on 
Form 10-K, particularly in “Part I, Item 1A - Risk Factors” that could cause actual future results or events to differ 
materially from the forward-looking statements that we make. Our forward-looking statements do not reflect the 
potential impact of any future acquisitions, mergers, dispositions, strategic collaborations, joint ventures or investments 
we may make.  

You should read this Annual Report on Form 10-K and the documents that we have filed as exhibits to the 

Annual Report on Form 10-K with the understanding that our actual future results may be materially different from what 
we expect. We do not assume any obligation to update any forward-looking statements whether as a result of new 
information, future events or otherwise, except as required by applicable law.  

RISK FACTOR SUMMARY 

Investment in our securities involves risk and uncertainties that you should be aware of when evaluating our 
business. The following is a summary of what we believe to be the principal risks facing our business, as more fully 
described under “ Part I, Item 1A - Risk Factors” and elsewhere in this Annual Report on Form 10-K. The risks and 
uncertainties described below are not the only risks and uncertainties we face. Additional risks and uncertainties not 
presently known to us or that we presently deem less significant may also impair our business operations. 

•  We have a history of incurring significant losses and anticipate that we will continue to incur losses for the 
foreseeable future and may never achieve or maintain consistent profitability. We may not be able to 
generate sufficient revenue from the commercialization of our product candidates and may never be 
consistently profitable.  

•  We will need to raise additional funding, which may not be available on acceptable terms, or at all. Failure 
to obtain this necessary capital when needed may force us to delay, limit or terminate certain of our product 
development efforts or other operations. 

•  Our AAV gene therapy and other biological therapy product candidates are based on a proprietary 

technology and, in several disease areas, unvalidated treatment approaches, which makes it difficult and 
potentially infeasible to predict the duration and cost of development of, and subsequently obtaining 
regulatory approval for, our product candidates. 

•  Regulatory requirements governing gene and cell therapy products have changed frequently and may 

continue to change in the future. Such requirements may lengthen the regulatory review process, require us 
to modify current studies or perform additional studies or increase our development costs, which in turn 
may force us to delay, limit, or terminate certain of our programs. 

•  We are early in our development efforts. All of our active product candidates are currently in preclinical 
development. We may encounter substantial delays or difficulties in commencement, enrollment or 
completion of our preclinical studies or clinical trials, or may fail to demonstrate safety and efficacy to the 
satisfaction of applicable regulatory authorities, which could prevent us from commercializing our current 
and future product candidates on a timely basis, if at all. 

•  Our product candidates or the process for administering our product candidates may cause undesirable side 
effects or have other properties that could delay or prevent their regulatory approval, limit their commercial 
potential or result in significant negative consequences following any potential marketing approval. 

4 

 
 
•  We face significant competition in an environment of rapid technological change and the possibility that 

our competitors may achieve regulatory approval before us or develop therapies that are more advanced or 
effective than ours, which may harm our business and financial condition, and our ability to successfully 
market or commercialize our product candidates. 

•  To date, all of our revenue has been derived from our ongoing collaborations with Neurocrine, from our 

ongoing option and license arrangements with Pfizer and Novartis, and from our prior collaborations with 
Sanofi Genzyme Corporation, AbbVie Biotechnology Ltd and AbbVie Ireland Unlimited Company. If any 
ongoing or future collaboration or option and license agreements were to be terminated, our business 
financial condition, results of operations and prospects could be harmed. 

•  Our gene therapies are novel, complex and difficult to manufacture. We could experience manufacturing 
problems that result in delays in the development or commercialization of our product candidates or 
otherwise harm our business. 

•  Our future success depends on our ability to retain key members of our management and research and 

development teams, and to attract, retain and motivate qualified personnel.  

•  Our gene therapy and vectorized antibody approaches utilize vectors derived from viruses that are 

selectively engineered, which may be perceived as unsafe or may result in unforeseen adverse events. 
Negative public opinion and increased regulatory scrutiny of gene therapy may damage public perception 
of the safety of our product candidates and adversely affect our ability to conduct our business or obtain 
regulatory approvals for our product candidates. 

• 

If we are unable to obtain and maintain patent protection for our products and technology, or if the scope of 
the patent protection obtained is not sufficiently broad, our competitors could develop and commercialize 
products and technology similar or identical to ours, and our ability to successfully commercialize our 
products and technology may be adversely affected. 

5 

 
 
ITEM 1.  

   BUSINESS 

PART I 

We are a biotechnology company dedicated to breaking through barriers in gene therapy and neurology. We 

believe the potential of both disciplines has been constrained by delivery challenges; we are leveraging expertise in 
capsid discovery and neuropharmacology to address these constraints. Our gene therapy platforms enable us to engineer, 
optimize, manufacture and deliver AAV based gene therapies that we believe have the potential to safely provide durable 
efficacy. Our team of experts in the field of AAV gene therapy and neuroscience first identifies and selects diseases in 
which we believe an AAV gene therapy or other biological therapy will answer a high unmet medical need, be supported 
by target validation, offer an efficient path to human proof of biology, present robust preclinical pharmacology, and offer 
strong commercial potential. We then engineer and optimize an AAV vector or other biological therapy for activity in, 
efficacy in, or delivery to, the targeted tissue or cells.  

We are identifying proprietary AAV capsids, the outer viral protein shells that enclose genetic material that 

makes up the vector payload. Our team has developed a proprietary AAV capsid discovery platform called TRACERTM 
(Tropism Redirection of AAV by Cell Type-Specific Expression of RNA) that employs directed evolution to facilitate 
the selection of AAV capsids with enhanced tissue delivery characteristics, such as more effective delivery across the 
blood brain barrier, or BBB. The TRACER discovery platform is a broadly applicable, functional RNA-based AAV 
capsid discovery platform that allows for rapid in vivo evolution of AAV capsids with cell-specific transduction 
properties in multiple species, including non-human primates. We believe that capsids we discover through our 
TRACER discovery platform, which we refer to as TRACER capsids, have the potential to significantly enhance the 
efficacy and safety of our single dose gene therapies, which we expect to be delivered with systemic infusions, as 
compared with conventional capsids. 

In addition to leveraging TRACER capsids in potential licensing arrangements, we are advancing our own 
proprietary pipeline of drug candidates for neurological diseases. Our wholly-owned prioritized pipeline programs 
include: superoxide dismutase 1, or SOD1, gene therapy for amyotrophic lateral sclerosis, or ALS, and an anti-tau 
antibody for Alzheimer’s disease. We have identified a lead development candidate for our anti-tau antibody program 
and we expect to identify a lead development candidate for our SOD1 program during the first half of 2023. We expect 
to file INDs for both programs in 2024. In addition to these two wholly-owned programs, we are actively advancing two 
programs in collaboration with Neurocrine: a glucocerebrosidase 1, or GBA1, gene therapy program for Parkinson’s 
disease and other GBA1-mediated diseases, and a FXN gene therapy program for Friedreich’s ataxia. We also maintain a 
robust early research pipeline of wholly-owned and collaborative gene therapy programs for neurological diseases. 

Mission and Strategy 

Our mission is to is leverage our expertise in neuroscience and our pioneering discoveries in AAV capsids to 

advance life-changing gene therapies and other therapeutic modalities for neurological diseases. Our strategy to achieve 
this mission is to: 

•  Continuously advance in the development of our AAV gene therapy platform. We plan to 

continuously invest in our gene therapy platform to maintain our strong position in the development of 
next-generation AAV gene therapies for neurological disorders and other serious diseases.  

•  Optimize and advance our gene therapy programs. We have a pipeline comprised of a variety of 
preclinical programs that we intend to enable with proprietary, next-generation AAV capsids.  

•  Partner and collaborate to maximize the opportunities for our pipeline of gene therapy programs 

focused on severe neurological diseases and other serious diseases. We believe that our experience in 
AAV gene therapy for severe neurological diseases, our pipeline of gene therapies, and our gene 
therapy platform provide us with the opportunity to collaborate to enhance our portfolio’s long-term 
value. 

6 

  
 
•  Partner with gene therapy developers to make available AAV capsids identified by our TRACER 
system. We expect to make these capsids available through potential licensing agreements and other 
arrangements.  

•  Establish a leadership position in high quality AAV manufacturing. We believe that manufacturing 

capacity and expertise are critical to successfully treating patients using gene therapy.  

•  Retain commercialization rights to select pipeline programs. We hold worldwide rights to our 

proprietary pipeline programs for various diseases and have retained certain commercialization rights 
for other programs.  

•  Expand our intellectual property portfolio. We seek to have an industry-leading intellectual property 

portfolio across all facets of our business, including vector engineering and construct design, 
proprietary capsids, our production process, the compositions and methods of delivery of our product 
candidates. 

AAV Gene Therapy 

Gene therapy is an approach whereby gene expression is directly altered in patients to address the underlying 

cause or predominant manifestations of disease. We believe that the targeted nature of gene therapy may enable powerful 
treatment options and provide these patients with meaningful and durable benefits.  

While AAV gene therapy can potentially be harnessed for multiple treatment methods, we are currently focused 
on gene replacement, gene knockdown and vectorized antibody approaches. Gene replacement is intended to restore the 
expression of a protein that is not expressed, expressed at abnormally low levels or functionally mutated with loss of 
function. Gene knockdown, or gene silencing, is intended to reduce the expression of a pathologically mutated RNA or 
protein that has detrimental effects. Vectorizing an antibody for delivery using AAV has the ability to increase exposure 
of large antibodies in brain parenchyma and interstitial fluid that otherwise show minimal penetration across the BBB 
when administered passively. Our gene therapy approach uses AAV vectors which we believe are ideal vectors for gene 
therapy for several reasons: 

•  Broad Applicability. AAV is able to transduce, or transfer a therapeutic gene, into numerous cell types 

including target cells in the central nervous system, or CNS, cardiac, and other tissues. 

•  Safety. We believe AAV is safe and is not known to cause any disease in humans.  

•  Does Not Readily Integrate. AAV does not readily integrate into the genome of the target cell, an 
attribute which we believe reduces the potential for oncogenesis, or the induction of cancer. 

•  Scalability. AAV is able to be manufactured at commercial quality and scale.  

We believe that neurological diseases are well-suited for treatment with AAV gene therapy for the following 

reasons:  

•  Validated Targets. Many neurological, cardiac, and other diseases are caused by well-defined 

mutations in genes and these genes represent genetically validated drug targets for AAV gene therapy.  

•  Targeted Delivery. We believe our TRACER capsids may allow for significantly enhanced gene 

therapy delivery to specific types of cells and tissues at lower doses.  

•  Durable Expression. Long-term gene expression may be achievable in the CNS and other tissues 

following one-time dosing and transfer of the therapeutic gene with an AAV vector. Because repeated 
or continual dosing with direct injection of drugs into the CNS and other tissues is complex, a one-time 
AAV gene therapy has significant advantages.  

7 

 
 
  
The Voyager Gene Therapy Platform 

We have built a gene therapy platform that we believe positions us to be the leading company at the intersection 
of AAV gene therapy and neurological diseases. Our team of experts in the field of AAV gene therapy first identifies and 
selects diseases that are well-suited for treatment using AAV gene therapy. We then engineer and optimize AAV vectors, 
identifying a capsid for delivery of a payload, comprising a therapeutic gene or transgene, and a promoter to drive 
expression of the transgene, to the targeted tissue or cells. Finally, we leverage established routes of administration and 
advances in dosing techniques to optimize delivery of our AAV vectors to target cells that are critical to the disease of 
interest. We believe that optimizing each of these parameters is a key factor for overall program success. We expect that 
our current and future pipeline programs will make use of technological advances generated with our gene therapy 
platform.  

Disease Selection  

Following an internal review process, we have prioritized pipeline programs for our development. This review 

evaluated the opportunity presented by each prioritized program based on the following criteria: high unmet medical 
need, target validation, efficient path to human proof of biology, robust preclinical pharmacology, and strong 
commercial potential.  

Vector Engineering and Optimization 

The key components of an AAV vector include: (a) the capsid; (b) the therapeutic gene, or transgene; and (c) 

payload control elements, including the promoter or other DNA sequences that modulate the expression of the transgene. 
We have advanced or intend to advance our multiple preclinical programs towards selection of lead clinical candidates 
using AAV vectors that we believe are best suited for each of our programs either through use of our existing capsids, 
through exercising a non-exclusive worldwide commercial license to capsid sequences covered by third parties, or by 
engineering or optimizing TRACER capsids. We have also built, or intend to build, capabilities to design, screen, and 
advance genetic sequences within our AAV vectors, including transgenes and payload control elements, to create 
optimized therapeutic candidates for each of our preclinical programs. 

TRACER Capsid Discovery 

Our scientists have developed TRACER, a proprietary AAV capsid discovery platform to facilitate the selection 

of TRACER capsids for particular therapeutic applications based on BBB-crossing and cell-specific transduction 
properties in multiple species, including non-human primates, or NHPs. We believe these TRACER capsids may allow 
for significantly enhanced gene delivery to specific types of cells in the brain at lower doses and, potentially, with fewer 
safety and tolerability issues than first-generation therapies. These TRACER capsids are now in advanced stages of 
characterization for deployment in our gene therapy development programs. We continue to perform screening 
campaigns with our TRACER discovery platform to identify additional proprietary AAV9- and AAV5-derived 
TRACER capsids and to refine previously-identified TRACER capsids to target or de-target multiple tissue and cell 
types. 

We are actively engaged in discussions to make TRACER capsids available to third parties for use in their drug 

development programs through potential option and license and other arrangements. We believe there is significant 
opportunity for option and license transactions related to our TRACER capsids. To maximize the potential of our 
TRACER capsids for both our own programs and option and license transactions, we have retained to date, and expect to 
retain in the future, all rights associated with such TRACER capsids other than the rights specific to their use in 
combination with the optionee’s or licensee’s transgenes or collaborators’ programs. 

Collaboration Agreements  

In January 2019, we entered into a collaboration with Neurocrine, or the 2019 Neurocrine Collaboration 

Agreement, for the research, development and commercialization of certain of our AAV gene therapy products. Under 
the 2019 Neurocrine Collaboration Agreement, we agreed to collaborate on the conduct of four collaboration programs, 
which we refer to collectively as the 2019 Neurocrine Programs: the NBIb-1817 (VY-AADC) program, or the VY-

8 

 
 
 
 
 
AADC Program for the treatment of Parkinson’s disease, the program for the treatment of Friedreich’s ataxia, or the FA 
Program, including the development of the VY-FXN01 product candidate, which together with the VY-AADC Program, 
we refer to as the Legacy Programs, and other undisclosed programs, or the 2019 Discovery Programs and, collectively 
with the Legacy Programs, the 2019 Neurocrine Programs. In August 2021, the collaboration was terminated with 
respect to the VY-AADC Program. Under the FA Program, we and Neurocrine are currently developing a gene therapy 
for the treatment of Friedreich’s ataxia, a debilitating neurodegenerative disease resulting in poor coordination of legs 
and arms, progressive loss of the ability to walk, generalized weakness, loss of sensation, scoliosis, diabetes and 
cardiomyopathy as well as impaired vision, hearing, and speech. Development of the two targets approved by the joint 
steering committee under the 2019 Discovery Program will continue into 2023. 

On January 8, 2023, we entered into a collaboration and license agreement with Neurocrine, or the 2023 
Neurocrine Collaboration Agreement, for the research, development, manufacture and commercialization of gene 
therapy products directed to the gene that encodes GBA1 for the treatment of Parkinson’s disease and other diseases 
associated with GBA1, or the GBA1 Program, and three new programs focused on the research, development, 
manufacture and commercialization of gene therapies designed to address CNS diseases or conditions associated with 
rare genetic targets, or the 2023 Discovery Programs and, collectively with the GBA1 Program, the 2023 Neurocrine 
Programs. The 2023 Neurocrine Collaboration Agreement became effective on February 21, 2023. For more 
information, refer to Note 15 to our consolidated financial statements included elsewhere in this Annual Report on Form 
10-K. 

License Agreements 

In October 2021, we entered into an option and license agreement with Pfizer, or the Pfizer Agreement, 

pursuant to which we granted Pfizer options to receive an exclusive license, or the Pfizer License Options, to certain 
TRACER capsids to develop and commercialize certain AAV gene therapy candidates comprised of a capsid and 
specified Pfizer transgenes, or Pfizer Transgenes.  

In March 2022, we entered into an option and license agreement, or the Novartis Agreement, with our 
collaborative partner Novartis. Pursuant to the Novartis Agreement, we have granted Novartis options, or the Novartis 
License Options, to license TRACER capsids, or the Novartis Licensed Capsids, for exclusive use with certain targets to 
develop and commercialize certain adeno-associated virus gene therapy candidates comprised of a Novartis Licensed 
Capsid and a payload directed to such target, or a Novartis Payload.  

In November 2022, we and Touchlight IP Limited, or Touchlight, entered into a license agreement, or the 

Touchlight License Agreement, to authorize historical use by us of a certain DNA preparation process, or the Subject 
DNA Preparation Process, and to authorize the prospective exploitation of TRACER capsids created with the use of the 
Subject DNA Preparation Process. 

Overview of Our Pipeline 

We have leveraged our TRACER discovery platform and other gene therapy platforms, our expertise with 

proprietary antibodies, and our vectorized antibody platform to assemble a pipeline of proprietary AAV gene therapies 
and passive and vectorized payloads for the treatment of neurological and other diseases which we believe have high 
unmet medical need. Depending on the disease, we are seeking to develop AAV gene therapies that will use a gene 
replacement or gene silencing approach, and antibodies that will use a passive administration or vectorized delivery 
approach. Our goal is to address the underlying cause or the predominant manifestations of specific diseases by 
significantly increasing or decreasing expression of the relevant proteins in targeted tissues.  

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Our pipeline of our programs, all of which are in preclinical development, is summarized in the table below: 

*After the Phase 1 readout, Voyager has the option to either: (1) co-develop and co-commercialize with Neurocrine Biosciences in the United States 
under a 60/40 cost- and profit-sharing arrangement (Neurocrine/Voyager), or (2) grant Neurocrine Biosciences full United States commercial rights in 
exchange for milestone payments and royalties based on United States sales. 
** After the Phase 1 readout, Voyager has the option to either: (1) co-develop and co-commercialize with Neurocrine Biosciences in the United States 
under a 50/50 cost- and profit-sharing arrangement, or (2) grant Neurocrine Biosciences full United States commercial rights in exchange for milestone 
payments and royalties based on United States sales. 

Anti-Tau Antibody Program for the Treatment of Alzheimer’s Disease 

Disease Overview 

We are developing proprietary antibodies that selectively target and reduce the spread of pathological tau for the 

treatment of tauopathies, and our lead indication is Alzheimer’s disease, or AD. The spread of tau pathology closely 
correlates with disease progression and cognitive decline in AD, which affects approximately 6 million people in the 
United States, and is a growing health care burden to society. Recently, anti-amyloid antibodies have been approved for 
treatment of AD, and there is substantial remaining unmet medical need. 

Our Treatment Approach 

We have maintained a long-standing focus on developing proprietary and complimentary approaches to disrupt 

the progression of tau pathology believed to be central to AD and other tauopathies. Reduction of toxic tau aggregates 
may slow disease progression and cognitive decline in these diseases. We are exploring passive administration of our 
anti-tau antibody. Our anti-tau antibodies have differentiated properties including improved targeting of specific regions 
of tau protein that could offer an improved profile compared to first-generation approaches. We believe that our antibody 
targeting the C-terminus is highly differentiated from other approaches. Further, we believe that following the clearance 
of an IND application, clinical assessments utilizing positron emission tomography (PET) imaging of human tau, 
together with measuring plasma and cerebrospinal fluid biomarkers, have the potential to enable an efficient and 
accelerated demonstration of human proof-of-biology.  

Preclinical Studies 

At the Alzheimer’s Association International Conference in August 2022, we presented data for our proprietary 

anti-tau antibodies, targeting the mid-domain and C-terminus with high affinity and showing favorable biophysical 
characteristics and strong activity in preclinical studies in mouse models. In the P301S seeding-propagation tauopathy 

10 

 
 
 
 
 
mouse model, our C-terminal targeting anti-tau antibody blocked the seeding/propagation of filamentous tau and 
demonstrated substantial reduction of induced tau pathology. 

Program Status 

In January 2023, we selected a lead humanized anti-tau antibody candidate to advance against AD. The lead 

candidate, VY-TAU01, targets the C-terminal domain. VY-TAU01 was selected for its affinity, selectivity, and 
biophysical characteristics. Process development and manufacturing at a contracted manufacturer have been initiated, 
and we expect to initiate a good laboratory practices, or GLP, toxicology study later in 2023 to enable an IND filing in 
the first half of 2024. 

Friedreich’s Ataxia Program: VY-FXN01 (2019 Neurocrine Collaboration) 

Disease Overview  

Friedreich’s ataxia is a debilitating neurodegenerative disease resulting in poor coordination of legs and arms, 

progressive loss of the ability to walk, generalized weakness, loss of sensation, scoliosis, diabetes and cardiomyopathy as 
well as impaired vision, hearing and speech. The typical age of onset is 10 to 12 years, and life expectancy is severely 
reduced with patients generally dying of neurological and cardiac complications between the ages of 35 and 45. 
According to the Friedreich’s ataxia Research Alliance, there are approximately 6,400 patients living with the disease in 
the United States. While one treatment for Friedreich’s ataxia has recently been approved by the FDA, there remains a 
significant unmet need.  

Friedreich’s ataxia patients have mutations of the FXN gene that reduce production of the frataxin protein, 

resulting in the degeneration of sensory pathways and a variety of debilitating symptoms. Friedreich’s ataxia is an 
autosomal recessive disorder, meaning that a person must obtain a defective copy of the FXN gene from both parents in 
order to develop the condition. One healthy copy of the FXN gene, or 50% of normal frataxin protein levels, is sufficient 
to prevent the disease phenotype. We therefore believe that restoring FXN protein levels to at least 50% of normal levels 
by AAV gene therapy might lead to a successful therapy.  

Our Treatment Approach  

We are seeking to develop an AAV gene therapy approach that we believe will deliver a functional version of 

the FXN gene to the sensory pathways through intravenous injection. We think this approach has the potential to 
improve balance, ability to walk, sensory capability, coordination, strength and functional capacity of Friedreich’s ataxia 
patients. Most Friedreich’s ataxia patients produce low levels of the frataxin protein, which although insufficient to 
prevent the disease, exposes the patient’s immune system to frataxin. This reduces the likelihood that the FXN protein 
expressed by AAV gene therapy will trigger a harmful immune response.  

Preclinical Studies  

We initially conducted preclinical studies in non-human primates and achieved high FXN expression levels 
within the target sensory ganglia, or clusters of neurons, along the spinal region following intrathecal injection. More 
recently, we conducted preclinical studies in non-human primates with IV injection and achieved target FXN expression 
levels within sensory ganglia and the heart. The levels of FXN expression observed in the brain using an AAV vector 
were, on average, greater than FXN levels present in control normal human brain tissue. FXN expression was also 
observed in the cerebellar dentate nucleus, another area of the CNS that is often affected in Friedreich’s ataxia, and that 
is often considered difficult to target therapeutically.  

Our Program Status  

As part of the 2019 Neurocrine Collaboration, we are developing VY-FXN01 for the treatment of Friedreich’s 

ataxia. VY-FXN01 is currently in preclinical development. We and Neurocrine are in the process of identifying a lead 
candidate that will comprise a capsid, promoter, and FXN transgene and are evaluating the potential use of TRACER 

11 

 
capsids in the program. We are completing AAV capsid biodistribution experiments to confirm capsid serotypes that 
effectively transduce disease target tissues in non-human primates following intravenous injection. Criteria for 
evaluating these capsids include safety, the overall level of transgene expression achieved, and the anatomic and cellular 
distribution of the transgene expression. Also, we have optimized the promoter for VY-FXN01 to achieve an acceptable 
therapeutic index for frataxin replacement. To evaluate the therapeutic potential of our vectors, we have conducted 
testing in a new genetic mouse model of Friedreich’s ataxia. In this preclinical model of Friedreich’s ataxia, our gene 
therapy candidates durably improved sensory function and rescued the disease phenotype based on multiple functional 
tests. In physiological and behavioral assays, our gene therapy candidates demonstrated dose-dependent and durable 
responses for more than 10 months after a single administration, preventing central and peripheral disease progression. 
We also have a significant effort focused on better understanding the clinical course of Friedreich’s ataxia, identifying 
potential fluid biomarkers and selecting clinical endpoints for future clinical trials. As part of our portfolio reevaluation 
and strategic shift to invest in novel capsid development efforts, we and Neurocrine are evaluating the potential use of 
our TRACER capsids to allow for enhanced transduction across the disease target tissues. If we and Neurocrine 
successfully identify a development candidate and capsid for this program, we plan to complete IND enabling studies to 
evaluate its safety and efficacy. 

SOD1 Gene Silencing Program for the Treatment of ALS 

Disease Overview 

We are developing a gene therapy leveraging a BBB-penetrant, CNS-tropic TRACER capsid to treat ALS 

caused by the SOD1 mutation via a gene silencing approach. SOD1 ALS is typically fatal within approximately three 
years of diagnosis and impacts approximately 800 patients in the United States, 1,000 patients in the European Union, 
and 500 patients in Japan. SOD1 mutations in ALS patients are thought to cause a toxic gain-of-function that leads to the 
degeneration of motor neurons along the entire length of the spinal cord, the brainstem, and the upper motor neurons in 
the cerebral cortex.  

Our Treatment Approach 

We believe that a therapeutic delivering a vectorized highly potent small interfering RNA, or siRNA, construct 
via intravenous administration of an AAV gene therapy with a vectorized siRNA may enable broad CNS knockdown of 
SOD1, potentially slowing the decline of functional ability in ALS patients with the SOD1 mutation. We believe that a 
Phase 1 clinical trial to demonstrate reduction in SOD1 in cerebrospinal fluid and neurofilament light chain in plasma 
will provide evidence of target engagement and the attenuation of motor neuron loss, respectively.  

Preclinical Studies 

At the ASGCT 2022 Meeting, we presented preclinical data demonstrating robust SOD1 knockdown in all 
levels of the spinal cord and significant improvements in motor performance, body weight, and survival in an SOD1-
ALS mouse model following intravenous delivery of a vectorized siRNA using a mouse BBB-penetrant capsid.  

Program Status 

We have identified a potent and specific vectorized siRNA transgene that resulted in substantially extended 

lifespan and motor function when delivered using a BBB-penetrant capsid in an animal model. We are currently in the 
process of selecting a TRACER capsid with BBB-penetration activity in NHP studies for selection of a lead candidate 
vector. 

GBA1 Gene Replacement Program for the Treatment of Parkinson’s Disease (2023 Neurocrine Collaboration) 

Disease Overview 

We are developing a gene therapy leveraging a BBB-penetrant, CNS-tropic TRACER capsid to treat diseases 

linked to GBA1 mutations via a gene replacement approach. Our lead indication for this gene therapy is Parkinson’s 

12 

 
disease with GBA1 mutations. Mutations in GBA1, the gene encoding the lysosomal glucocerebrosidase enzyme, or 
Gcase, are the most common genetic risk factor for synucleinopathies such as Parkinson’s disease. Parkinson’s disease is 
among the most common neurodegenerative diseases, impacting about one million patients in the United States and more 
than 10.0 million patients worldwide. Up to 10% of Parkinson’s disease patients have a GBA1 mutation, and these 
mutations increase the risk of Parkinson’s disease by approximately 20-fold. GBA1 mutations can decrease the activity 
of Gcase, leading to the accumulation of Gcase substrates which is linked to alpha-synuclein aggregates, that are thought 
to be toxic to neurons.  

Our Treatment Approach 

We believe that restoring Gcase activity may attenuate disease progression and potentially slow 

neurodegeneration. We anticipate delivering GBA1 via intravenous administration of an AAV gene therapy to enable 
widespread distribution to multiple affected brain regions and to avoid the need for more invasive approaches. We 
believe that the measurement of the Gcase substrates such as glucosylsphingosine as cerebrospinal fluid biomarkers may 
facilitate efficient clinical demonstration of proof-of-biology. Such substrates of the Gcase enzyme are elevated in the 
cerebrospinal fluid of Parkinson’s disease patients who harbor the GBA1 mutation, and we expect that substrate levels 
would be normalized if our gene therapy restores Gcase enzyme expression in the brain. This gene therapy may also 
have potential utility in idiopathic Parkinson’s disease, where there is evidence of loss of Gcase activity in the substantia 
nigra in Parkinson’s disease patients even in the absence of GBA1 mutations as well as evidence of lysosomal 
dysfunction in general. 

Preclinical Studies 

At the American Society of Gene & Cell Therapy 25th Annual Meeting in May 2022, or the ASGCT 2022 

Meeting, we presented preclinical data demonstrating CNS target engagement and delivery of therapeutically relevant 
levels of Gcase in a GBA1 loss of function mouse model, as well as sustained expression for three or more months 
following intravenous administration.  

Program Status 

 Under the 2023 Neurocrine Collaboration Agreement, we are developing gene therapy products directed to the 
gene that encodes GBA1 for the treatment of Parkinson’s disease and other diseases associated with GBA1. The GBA1 
Program is currently in preclinical development. We and Neurocrine are in the process of identifying a lead candidate 
that will comprise a TRACER capsid, promoter, and transgene. For more information, refer to Note 15 to our 
consolidated financial statements included elsewhere in this Annual Report on Form 10-K. 

Early Research Programs 

In January 2023, we announced the launch of an updated early research initiative for the treatment of 

Huntington’s disease. The updated gene therapy program, which leverages the latest insights in disease biology, 
combines an intravenous TRACER capsid with vectorized siRNAs to enable specific knockdown of mHTT and MSH3. 

During the first quarter of 2023, we announced an early research initiative investigating a gene therapy targeting 
intracellular tau for the treatment of Alzheimer’s disease. The program combines an siRNA tau knockdown payload with 
an intravenously delivered TRACER capsid. 

Our wholly-owned early research programs also include a program exploring a vectorized antibody against 
HER2 for the treatment of brain metastases from metastatic breast cancer. Pre-clinical data has demonstrated that our 
vectorized antibody against HER2 is shown to inhibit proliferation and promote antibody-dependent cell cytotoxicity, a 
process that recruits natural killer cells, macrophages and/or brain-resident innate immune cells called microglia to 
eliminate tumor cells. 

13 

 
 
 
 
 
 
 
 
Collaborations and License Agreements 

Pfizer Option and License Agreement 

On October 1, 2021, or the Pfizer Effective Date, we entered into the Pfizer Agreement with Pfizer pursuant to 

which we granted Pfizer the Pfizer License Options to certain TRACER capsids to develop and commercialize certain 
AAV gene therapy candidates comprised of a capsid and specified Pfizer Transgenes. Under the terms of the Pfizer 
Agreement, during an initial research term that ended as of October 1, 2022, or the Pfizer Research Term, Pfizer had the 
right to evaluate the potential use of the capsids in combination with up to two Pfizer Transgenes to help treat respective 
CNS and cardiovascular diseases.  

Research and License Option 

During the Pfizer Research Term, we agreed to provide Pfizer with certain quantities of materials encoding 
specified existing capsids for Pfizer’s evaluation. Further, during the Pfizer Research Term, we agreed to disclose to 
Pfizer, on a rolling basis, the performance characteristics identified during the Pfizer Research Term for all such capsid 
candidates. Pfizer had the right, in its sole discretion, to select any capsid candidate for evaluation to determine its 
interest in exercising a Pfizer License Option with respect to such capsid candidate. Pfizer had the right to exercise up to 
two Pfizer License Options, provided that it could exercise only one Pfizer License Option for each Pfizer Transgene. 

Effective as of September 30, 2022, Pfizer exercised a Pfizer License Option with respect to a capsid for the 

specified Pfizer Transgene for potential treatment of a rare neurological disease. Pfizer did not exercise its option to 
license a capsid for the potential treatment of a cardiovascular disease. As result, Pfizer’s right to exercise a Pfizer 
License Option for a cardiovascular disease has terminated in accordance with the terms of the Pfizer Agreement and all 
rights to capsids for that cardiovascular disease have reverted to us. Pfizer’s exercise of a Pfizer License Option extends 
the Pfizer Research Term to October 1, 2024, during which period we may, at our sole discretion and expense, conduct 
additional research activities to identify additional proprietary capsids that may be useful for AAV gene therapies for the 
treatment of the rare neurological disease associated with the exercise of the applicable Pfizer License Option. 

In connection with the exercise of the Pfizer License Option for a rare neurological disease, we granted Pfizer 

an exclusive, worldwide license, with the right to sublicense, under certain of our intellectual property, the rights to 
develop and commercialize rare neurological disease products utilizing the capsid candidate and incorporating the 
corresponding Pfizer Transgene, or the Pfizer Licensed CNS Products. Until October 1, 2024, while we are not obligated 
to conduct additional research activities to identify additional proprietary capsids that may be useful for AAV gene 
therapies for the treatment of rare neurological diseases, we have agreed to continue to disclose to Pfizer, on a rolling 
basis, the performance characteristics identified for all such capsid candidates that we identify during the Pfizer Research 
Term, if and when available. Pfizer may, during the Pfizer Research Term, conduct additional evaluations of such capsid 
candidates and has the right to substitute any other capsid candidate for the capsid it previously elected to license when it 
exercised the Pfizer License Option. 

Development, Regulatory Approval and Commercialization 

Under the Pfizer Agreement, Pfizer is solely responsible for, and has sole decision-making authority with 

respect to, development and commercialization of the Pfizer Licensed CNS Products. Pfizer is required to use 
commercially reasonable efforts to develop and obtain regulatory approval for at least one Pfizer Licensed CNS Product 
for which Pfizer has exercised its Pfizer License Option in (a) the United States and (b) at least one of the following 
countries: the United Kingdom, France, Germany, Italy, Spain and Japan, each of which is referred to as a Pfizer Major 
Market Country, subject to certain limitations. Pfizer is also required to use commercially reasonable efforts to 
commercialize each Pfizer Licensed CNS Product in the United States and at least one Pfizer Major Market Country 
where Pfizer or its designated affiliates or sublicensees has received regulatory approval for such Pfizer Licensed CNS 
Product, subject to certain limitations. 

14 

 
 
 
 
 
 
Intellectual Property 

Under the terms of the Pfizer Agreement, each of us and Pfizer owns the entire right, title, and interest in and to 
all patents or know-how controlled by such party and existing as of or before the effective date of the Pfizer Agreement, 
or invented, developed, created, generated or acquired solely by or on behalf of such party after such effective date. 

Exclusivity  

Subject to certain specified exceptions, any patents and know-how that are invented or otherwise developed 

jointly by or on behalf of the parties during the term of the Pfizer Agreement and in the course of our and Pfizer’s 
activities under the Pfizer Agreement will follow inventorship under U.S. patent law. Subject to certain limitations and 
exceptions, we have agreed (a) during the Pfizer Research Term, not to conduct any internal program or program on 
behalf of a third party that is directed to development or commercialization of any capsid candidates, or grant any third 
party or affiliate any right or license under our rights in such capsid candidates to exploit any therapeutic product, in 
combination with any Pfizer Transgene in any indication for therapeutic, diagnostic and prophylactic human and 
veterinary use; and (b) after Pfizer’s exercise of a Pfizer License Option, not to grant any third party or affiliate any right 
or license under our patents to exploit any licensed capsid in combination with any Pfizer Transgene. 

Financial 

Under the terms of the Pfizer Agreement, Pfizer has paid us an upfront payment of $30 million and a payment 
of $10 million in connection with the exercise of the Pfizer License Option for a rare neurological disease. We are also 
eligible to receive specified development, regulatory, and commercialization milestone payments of up to an aggregate 
of $115 million for the first corresponding Pfizer Licensed CNS Product to achieve the corresponding milestone. On a 
Pfizer Licensed CNS Product-by-Pfizer Licensed CNS Product basis, we are also eligible to receive (a) specified sales 
milestone payments of up to an aggregate of $175 million per Pfizer Licensed CNS Product and (b) tiered, escalating 
royalties in the mid- to high-single-digit percentages of annual net sales of each Pfizer Licensed CNS Product. The 
royalties are subject to potential reductions in customary circumstances including patent claim expiration, payments for 
certain third-party licenses, and biosimilar market penetration, subject to specified limits. 

Termination 

Unless earlier terminated, the Pfizer Agreement expires on the expiration of the last-to-expire royalty term with 

respect to all Pfizer Licensed CNS Products in all countries. Subject to a cure period, either party may terminate the 
Pfizer Agreement, in whole or in part, subject to specified conditions, in the event of the other party’s uncured material 
breach. Pfizer may also terminate the Pfizer Agreement, in whole or in part, subject to specified conditions, for our 
insolvency, the occurrence of a violation of global trade control laws, or for our non-compliance with certain anti-bribery 
or anti-corruption covenants. Pfizer may also terminate the Pfizer Agreement, in whole or in part, for any or no reason 
upon ninety days’ written notice to us.  

Upon certain terminations for cause by Pfizer, the license granted by us to Pfizer under the Pfizer Agreement 

shall become irrevocable and perpetual, and all milestone payments and royalties that would have otherwise been 
payable by Pfizer under such license had the Pfizer Agreement remained in effect would be substantially reduced. 

Novartis Option and License Agreement 

On March 4, 2022, or the Novartis Effective Date, we entered into the Novartis Agreement with our 

collaborative partner Novartis. Pursuant to the Novartis Agreement, we have granted Novartis the Novartis License 
Options to license Novartis Licensed Capsids, for exclusive use with certain targets to develop and commercialize a 
Novartis Payload.  

15 

 
 
 
 
 
Research and License Option  

During the period commencing on the Novartis Effective Date and ending on the first anniversary thereof or, in 

the event Novartis exercises a Novartis License Option, the third anniversary thereof, we have granted Novartis a non-
exclusive research license to evaluate our TRACER capsids for potential use, in combination with Novartis Payloads, in 
programs targeting three specified genes, or the Initial Novartis Targets. We refer to this period, on a target-by-target 
basis, as the Novartis Research Term. Upon the payment of additional fees, Novartis may also assess our TRACER 
capsids for use with up to two other targets, or the Additional Novartis Targets, subject to certain conditions including 
that such target is not part of, or reasonably competitive with, our current development programs. During the Novartis 
Research Term, as  applicable, we may, at our sole discretion and expense, conduct further research activities to identify 
additional TRACER capsids. If we elect to do so, we have agreed to disclose performance characteristics of such new 
TRACER capsids to Novartis on a rolling basis. 

During the applicable Novartis Research Terms, Novartis may exercise up to three Novartis License Options—

or up to five Novartis License Options if Novartis is evaluating the Additional Novartis Targets—in the aggregate, 
provided that Novartis may only exercise one Novartis License Option for each Novartis Target. Upon the exercise of 
any Novartis License Option, we have agreed to grant Novartis a target-exclusive, worldwide license, with the right to 
sublicense, under certain of our intellectual property, the rights to develop and commercialize the applicable Novartis 
Licensed Capsid as incorporated into products containing the corresponding Novartis Payload, or the Novartis Licensed 
Products. Upon the exercise of a Novartis License Option, we have agreed to provide certain additional know-how to 
enable Novartis to exploit the Novartis Licensed Capsid and the corresponding Novartis Payload for use in a Novartis 
Licensed Product. Novartis may, during the applicable Novartis Research Term but following the exercise of a Novartis 
License Option, conduct additional evaluation of our capsid candidates and has the right to substitute any other TRACER 
capsid for the Novartis Licensed Capsid. 

Effective as of March 1, 2023, Novartis exercised its Novartis License Options to license novel capsids 
generated from our TRACER capsid discovery platform for use in gene therapy programs against two undisclosed Initial 
Novartis Targets. With Novartis’ option exercise on two Initial Novartis Targets, we are entitled to receive a $25.0 
million option exercise payment during the first half of 2023, and we are eligible to receive associated potential 
development, regulatory, and commercial milestone payments, as well as mid- to high-single-digit tiered royalties based 
on net sales of the Novartis Licensed Products incorporating the Novartis Licensed Capsids. The two Initial Novartis 
Targets licensed are distinct from targets in our internal and partnered pipeline. In addition, over the next 18 months, 
Novartis retains the right to expand the agreement to include options to license capsids for up to two Additional Novartis 
Targets, subject to their availability, for a fee of $18.0 million per Additional Novartis Target. Under such an expansion, 
we would be eligible to receive a $12.5 million license option exercise fee for each Additional Novartis Target exercised, 
as well as future potential milestone payments per Additional Novartis Target and mid- to high-single-digit tiered 
royalties on the Novartis Licensed Products incorporating the Novartis Licensed Capsids. 

Novartis elected not to license a capsid for one Initial Novartis Target under the Novartis Agreement prior to the 

expiration of the applicable Novartis License Option. As a result, the non-exclusive research license that we granted to 
Novartis in connection with this Initial Novartis Target has terminated, the Novartis Research Term for this Initial 
Novartis Target has expired, and we are no longer eligible to receive development, regulatory, and commercial milestone 
payments or royalties in connection with this Initial Novartis Target. All capsid rights with respect to that Initial Novartis 
Target have returned to us. 

Governance  

Subject to our disclosure obligations described above, we and Novartis have agreed to conduct our respective 

research and evaluation activities independently, with communications being managed by two alliance managers 
comprised of a designee from each of us and Novartis. 

16 

 
 
 
 
 
 
 
Development, Regulatory Approval and Commercialization 

Under the Novartis Agreement, Novartis is solely responsible for, and has sole decision-making authority with 

respect to, development and commercialization of the Novartis Licensed Products. In the event Novartis exercises a 
Novartis License Option, Novartis is required to use commercially reasonable efforts to develop and obtain regulatory 
approval for at least one Novartis Licensed Product for each Novartis Target for which it has exercised a Novartis 
License Option in (a) the United States and (b) at least three of the following countries: the United Kingdom, France, 
Germany, Italy, Spain and Japan, each of which, a Novartis Major Market Country, subject to certain limitations. 
Novartis is also required to use commercially reasonable efforts to commercialize each Novartis Licensed Product in the 
United States and at least three Novartis Major Market Countries where Novartis or its designated affiliates or 
sublicensees has received regulatory approval for such Novartis Licensed Product, subject to certain limitations. 

During the applicable Novartis Research Term, we have agreed to provide plasmids to Novartis for the 

production of TRACER capsids for evaluation upon request. We have also granted Novartis a non-exclusive license, 
effective upon an exercise of a Novartis License Option and in addition to its options for target-exclusive licenses under 
certain of our intellectual property described above, on a Novartis Licensed Capsid-by-Novartis Licensed Capsid basis, 
under certain of our know-how to exploit the applicable Novartis Licensed Capsid as incorporated into Novartis 
Licensed Products containing the corresponding Novartis Payload. 

Financial 

Under the terms of the Novartis Agreement, Novartis has paid us an upfront payment of $54.0 million. Effective 

as of March 1, 2023, Novartis exercised its Novartis License Options to license two novel capsids generated from our 
TRACER capsid discovery platform for use in gene therapy programs against two undisclosed Initial Novartis Targets. 
With the exercise of two Novartis License Options, we have become entitled to receive a $25.0 million option exercise 
payment during the first half of 2023, and we are eligible to receive associated potential development, regulatory, and 
commercial milestone payments, as well as mid- to high-single-digit tiered royalties based on net sales of the Novartis 
Licensed Products incorporating the Novartis Licensed Capsids. The two Initial Novartis Targets licensed are distinct 
from targets in our internal and partnered pipeline. In addition, over the next 18 months, Novartis retains the right to 
expand the collaboration to include options to license capsids for up to two Additional Novartis Targets, subject to their 
availability, for a fee of $18.0 million per Additional Novartis Target. Under such an expansion, we would be eligible to 
receive a $12.5 million license option exercise fee for each Additional Novartis Target exercised, as well as future 
potential milestone payments per Additional Novartis Target and mid- to high-single-digit tiered royalties on the 
Novartis Licensed Products incorporating the Novartis Licensed Capsids. The royalties are subject to potential 
reductions in customary circumstances including patent claim expiration, payments for certain third-party licenses, and 
biosimilar market penetration, subject to specified limits. 

Intellectual Property  

Under the terms of the Novartis Agreement, each party owns the entire right, title, and interest in and to all 
patents or know-how controlled by such party and existing as of or before the Novartis Effective Date, or invented, 
developed, created, generated or acquired solely by or on behalf of such party after the Novartis Effective Date. Subject 
to certain specified exceptions, any patents and know-how that are invented or otherwise developed jointly by or on 
behalf of the parties during the term of the Novartis Agreement and in the course of the parties’ activities under the 
Novartis Agreement will follow inventorship under U.S. patent law.  

Exclusivity 

Subject to certain limitations and exceptions, we have agreed (a) during the Novartis Research Term, as 
applicable, not to conduct any internal program or program on behalf of a third party that is directed to the development 
or commercialization of any our capsids, or grant any third party or affiliate any right or license under our rights in such 
capsids, to exploit any therapeutic product containing a capsid in combination with a payload designed to have 
therapeutic effect on any of the Targets; and (b) after Novartis’s exercise of any Novartis License Option, not to grant 

17 

 
any third party or affiliate any right or license under our patents to exploit any Novartis Licensed Capsid for the 
applicable Target. 

Termination 

Unless earlier terminated, the Novartis Agreement expires on the expiration of the last-to-expire royalty term 
with respect to all Novartis Licensed Products in all countries. Subject to a cure period, either party may terminate the 
Novartis Agreement, in whole or in part, subject to specified conditions, in the event of the other party’s uncured 
material breach. Novartis may also terminate the Novartis Agreement, in whole or in part, subject to specified 
conditions, for our insolvency, the occurrence of a violation of global trade control laws, or for our non-compliance with 
certain anti-bribery or anti-corruption covenants. Novartis may terminate the Novartis Agreement, in whole or in part, 
for any or no reason upon ninety days’ written notice to us. 

Upon certain terminations for cause by Novartis, the licenses granted by us to Novartis under the Novartis 

Agreement shall become irrevocable and perpetual, and all milestone payments and royalties that would have otherwise 
been payable by Novartis under such licenses had the Novartis Agreement remained in effect would be substantially 
reduced. 

Neurocrine Collaborations 

2019 Neurocrine Collaboration Agreement 

In January 2019, we entered into the 2019 Neurocrine Collaboration Agreement for the research, development 

and commercialization of certain of our AAV gene therapy products. Under the 2019 Neurocrine Collaboration 
Agreement, we agreed to collaborate on the conduct of the four 2019 Neurocrine Programs. 

Collaboration and Licenses 

Under the terms of the 2019 Neurocrine Collaboration Agreement, subject to the rights retained by us 

thereunder, we agreed to collaborate with Neurocrine on, and to grant, exclusive, royalty-bearing, non-transferable, 
sublicensable licenses to certain of our intellectual property rights, for all human and veterinary diagnostic, prophylactic, 
and therapeutic uses, for the research, development, and commercialization of gene therapy products, which we refer to 
as the 2019 Collaboration Products, under (a) the VY-AADC Program, on a worldwide basis; (b) the FA Program, in the 
United States and, all countries in the world in which the 2019 Neurocrine Collaboration Agreement remains in effect 
with respect to the FA Program; and (c) each 2019 Discovery Program, on a worldwide basis. Licenses related to the 
VY-AADC Program terminated in August 2021. 

As a result of the June 2019 Sanofi Genzyme Termination Agreement, we gained worldwide rights to the 
Huntington’s disease program for VY-HTT01 and ex-U.S. rights to the FA program. We subsequently transferred the ex-
U.S. rights to the FA Program to Neurocrine pursuant to the 2019 Neurocrine Collaboration Agreement. To facilitate our 
transfer of the ex-U.S. rights to the FA Program to Neurocrine, we and Neurocrine amended the 2019 Neurocrine 
Collaboration Agreement and we received a $5.0 million payment from Neurocrine. 

Pursuant to development plans to be agreed by the parties, which are overseen by a joint steering committee, or 
JSC, we have operational responsibility, subject to certain exceptions, for the conduct of each 2019 Neurocrine Program 
prior to the Transition Event for each Program, as described below, and are required to use commercially reasonable 
efforts to develop the 2019 Collaboration Products. Neurocrine has agreed to be responsible for all costs incurred by us 
in conducting these activities for each 2019 Neurocrine Program, in accordance with an agreed budget. If we breach our 
development responsibilities or in certain circumstances upon a change in control of us, Neurocrine has the right but not 
the obligation to assume the activities under such 2019 Neurocrine Program. 

Upon the occurrence of a specified event for each 2019 Neurocrine Program, or a 2019 Transition Event, 

Neurocrine agreed to assume responsibility for development, manufacturing and commercialization activities for such 

18 

 
 
 
 
  
2019 Neurocrine Program from us and to pay milestones and royalties on future net sales as described further below. For 
each Legacy Program, we were granted the option, or a 2019 Co-Co Option, to co-develop and co-commercialize such 
2019 Neurocrine Program upon the occurrence of a specified event, or a 2019 Co-Co Trigger Event. We agreed, upon 
our exercise of a 2019 Co-Co Option, to enter into a cost- and profit-sharing arrangement with Neurocrine, or a 2019 Co-
Co Agreement, and (a) jointly develop and commercialize 2019 Collaboration Products for such 2019 Neurocrine 
Program, or 2019 Co-Co Products, (b) share in its costs, profits and losses, and (c) forfeit certain milestones and royalties 
on net sales in the United States during the effective period of the applicable 2019 Co-Co Agreement. The 2019 Co-Co 
Option has expired, and the 2019 Transition Event and the 2019 Co-Co Trigger Event are no longer applicable, with 
respect to the VY-AADC Program in light of the termination of the 2019 Neurocrine Collaboration Agreement with 
respect to the program. The remaining 2019 Transition Events are (a) with respect to the FA Program, our receipt of 
topline data for the initial Phase 1 clinical trial for an FA Program product candidate; and (b) with respect to each 2019 
Discovery Program, the preparation by us and the approval by Neurocrine of an IND application to be filed with the 
FDA by Neurocrine for the first development candidate in such 2019 Discovery Program. The 2019 Co-Co Trigger 
Event for the FA Program is the achievement of milestones or metrics specified in the applicable development plan, as 
determined by the JSC. 

Under the 2019 Neurocrine Collaboration Agreement, subject to exceptions specified, we and Neurocrine 

agreed that profits and losses under our 2019 Co-Co Option would be allocated (a) 50% to Neurocrine and 50% to us for 
a 2019 Collaboration Product from the VY-AADC Program and (b) 60% to Neurocrine and 40% to us for a 2019 
Collaboration Product from the FA Program; provided, however, that Neurocrine would have the right to elect, within a 
specified period following the acceptance for filing of a biologics license application, or BLA, from the FDA, to pay a 
$35.0 million rate-shifting fee to us to change the allocation for the VY-AADC Program to 55% to Neurocrine and 45% 
to us. The parties agreed that each 2019 Co-Co Agreement would provide us the right to terminate for any reason upon 
prior written notice to Neurocrine and Neurocrine the right to terminate in certain circumstances upon our change of 
control. 

Governance 

Our research and development activities under the 2019 Neurocrine Collaboration Agreement are to be 
conducted pursuant to plans agreed to by the parties, on a program-by-program basis, and overseen by the JSC, which is 
composed of an equal number of representatives from the parties. The JSC may delegate matters within its authority to 
subcommittees of the JSC. In addition, the 2019 Neurocrine Collaboration Agreement establishes working groups to 
handle specified matters on a subject matter-by-subject matter basis. If a working group or subcommittee cannot agree 
on a matter within its purview within a specified time, such matter is to be referred sequentially to the JSC and then the 
executive officers of the parties. If the executive officers are not able to resolve the matter, then (a) with respect to each 
Legacy Program, subject to specified exceptions, (x) Neurocrine has the right to resolve such matter prior to our exercise 
of our 2019 Co-Co Option with regard to such 2019 Co-Co Product or if such 2019 Co-Co Option expires or goes 
unexercised and (y) following the timely exercise by us of our 2019 Co-Co Option, depending on the subject of such 
matter, either Neurocrine, in certain instances, or the parties jointly or the JSC, in other instances, would have the right to 
resolve such matter, and (b) with respect to 2019 Discovery Programs, subject to specified exceptions, Neurocrine has 
the right to resolve such matter. 

Candidate Selection 

The parties have committed to agree on a list of up to eight target genes, or Targets, from which Neurocrine has 

the right to nominate Targets for the two 2019 Discovery Programs. The Targets nominated for the 2019 Discovery 
Programs must be approved by a consensus of the JSC or the executive officers.  

Manufacturing 

Prior to the 2019 Transition Event for a 2019 Neurocrine Program, we are responsible for the manufacture of 

any 2019 Collaboration Products for the 2019 Neurocrine Program. Following the Transition Event, the parties shall 
negotiate the manufacturing and supply responsibilities, subject to the terms of any applicable 2019 Co-Co Agreement. 

19 

 
 
 
Financial Terms 

Under the terms of the 2019 Neurocrine Collaboration Agreement, Neurocrine has paid us an upfront payment 

of $115.0 million. In connection with the 2019 Neurocrine Collaboration Agreement, Neurocrine also paid us $50.0 
million as consideration for an equity purchase of 4,179,728 shares of our common stock. The 2019 Neurocrine 
Collaboration Agreement provides for aggregate development milestone payments from Neurocrine to us for 2019 
Collaboration Products under (a) the VY-AADC Program of up to $170.0 million, which we are no longer eligible to 
receive in light of the partial termination of the 2019 Neurocrine Collaboration Agreement; (b) the FA Program of up to 
$195.0 million, and (c) each of the two 2019 Discovery Programs of up to $130.0 million per 2019 Discovery Program. 
We may be entitled to receive aggregate commercial milestone payments for each 2019 Collaboration Product of up to 
$275.0 million, subject to an aggregate cap on commercial milestone payments across all 2019 Neurocrine Programs of 
$1.1 billion. 

Neurocrine has also agreed to pay us royalties, based on future net sales of the 2019 Collaboration Products. 

Such royalty percentages, for net sales in and outside the United States, as applicable, range (a) for the VY-AADC 
Program, from the mid-teens to thirty and the low-teens to twenty, respectively, which we are no longer eligible to 
receive in light of the partial termination of the 2019 Neurocrine Collaboration Agreement; (b) for the FA Program, from 
the low-teens to high-teens and high-single digits to mid-teens, respectively; and (c) for each 2019 Discovery Program, 
from the high-single digits to mid-teens and mid-single digits to low-teens, respectively. On a country-by-country and 
program-by-program basis, royalty payments would commence on the first commercial sale of a 2019 Collaboration 
Product and terminate on the later of (x) the expiration of the last patent covering the 2019 Collaboration Product or its 
method of use in such country, (y) 10 years from the first commercial sale of the 2019 Collaboration Product in such 
country and (z) the expiration of regulatory exclusivity in such country, or the 2019 Royalty Term. Royalty payments 
may be reduced by up to 50% in specified circumstances, including expiration of patents rights related to a 2019 
Collaboration Product, approval of biosimilar products in a given country or required payment of licensing fees to third 
parties related to the development and commercialization of any 2019 Collaboration Product. Additionally, the licenses 
granted to Neurocrine shall automatically convert to fully paid-up, non-royalty bearing, perpetual, irrevocable, exclusive 
licenses on a country-by-country and product-by-product basis upon the expiration of the 2019 Royalty Term applicable 
to such 2019 Collaboration Product in such country. 

Intellectual Property 

Under the terms of the 2019 Neurocrine Collaboration Agreement and subject to specified exceptions therein, 

each party owns the entire right, title and interest in and to all intellectual property rights made solely by its employees or 
agents in the course of the collaboration. The parties jointly own all rights, title and interest in and to all intellectual 
property rights made or invented jointly by employees or agents of both parties. 

Exclusivity 

During the term of the 2019 Neurocrine Collaboration Agreement, neither party nor any of its respective 
affiliates is permitted to directly or indirectly exploit any AAV-based gene therapy products directed to a Target to which 
a 2019 Collaboration Product is directed, subject to specified exceptions, including the parties’ conduct of basic research 
activities. 

Termination 

Unless earlier terminated, the 2019 Neurocrine Collaboration Agreement expires on the later of (a) the 

expiration of the last to expire 2019 Royalty Term with respect to a 2019 Collaboration Product in all countries in the 
relevant territory or (b) the expiration or termination of all 2019 Co-Co Agreements. Neurocrine may terminate the 2019 
Neurocrine Collaboration Agreement in its entirety or on a program-by-program or country-by-country basis by 
providing at least (x) 180-day advance notice if such notice is provided prior to the first commercial sale of the 2019 
Collaboration Product to which the termination applies or (y) one-year advance notice if such notice is provided after the 
first commercial sale of the 2019 Collaboration Product to which the termination applies. We may terminate the 2019 
Neurocrine Collaboration Agreement, subject to specified conditions, if Neurocrine challenges the validity or 

20 

 
 
 
 
 
 
enforceability of certain of our intellectual property rights. Subject to a cure period, either party may terminate the 2019 
Neurocrine Collaboration Agreement in the event of a material breach by the other party in whole or in part, subject to 
specified conditions.  

Upon termination in certain cases, Neurocrine has agreed to grant to us licenses to certain Neurocrine 

intellectual property, subject to a negotiation between the parties to establish royalty rates for use of such intellectual 
property. In the event of a breach by us with respect to a 2019 Neurocrine Program, if such termination were to occur 
after a 2019 Transition Event, then (a) if a 2019 Co-Co Agreement is in effect with respect to such program, Neurocrine 
can terminate the 2019 Co-Co Agreement for such program and we would no longer have co-development and co-
commercialization rights with respect to the 2019 Collaboration Product and (b) subject to any license agreements, 
Neurocrine would no longer have any obligations with respect to any 2019 Collaboration Products resulting from such 
program. 

On February 2, 2021, Neurocrine notified us that it had elected to terminate the 2019 Neurocrine Collaboration 

Agreement solely with regards to the VY-AADC Program, effective as of the Neurocrine VY-AADC Program 
Termination Effective Date. The 2019 Neurocrine Collaboration Agreement remains in full force and effect for each 
other program thereunder. As a result of the termination, as of the Neurocrine VY-AADC Program Termination 
Effective Date, the license granted by us to Neurocrine thereunder regarding the VY-AADC Program expired and we 
regained worldwide intellectual property rights regarding the VY-AADC Program. 

2023 Neurocrine Collaboration Agreement 

On January 8, 2023, we entered into the 2023 Neurocrine Collaboration Agreement for the research, 

development, manufacture and commercialization of the 2023 Neurocrine Programs.  

Collaboration and License 

Under the 2023 Neurocrine Collaboration Agreement, we and Neurocrine have agreed to collaborate on the 
conduct of the 2023 Neurocrine Programs. The 2023 Neurocrine Collaboration Agreement became effective upon the 
expiration of all applicable waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as 
amended, which occurred on February 21, 2023, or the Neurocrine Effective Date. Under the terms of the 2023 
Neurocrine Collaboration Agreement, subject to the rights retained by us thereunder, we granted to Neurocrine, as of the 
Neurocrine Effective Date, an exclusive, royalty-bearing, sublicensable, worldwide license, under certain of our 
intellectual property rights, to research, develop, manufacture and commercialize gene therapy products, or the 2023 
Collaboration Products, arising under the 2023 Neurocrine Programs. 

Pursuant to mutually-agreed development plans, during the period beginning on the Neurocrine Effective Date 

and ending on the third anniversary of the Neurocrine Effective Date, which period may be extended upon mutual 
written agreement of us and Neurocrine, or the 2023 Discovery Period, and as overseen by the JSC that oversees our 
ongoing collaboration with Neurocrine, we are responsible for identifying capsids meeting target criteria, producing 
development candidates, and conducting other non-clinical activities regarding the 2023 Collaboration 
Products. Neurocrine has agreed to be responsible for all costs we incur in conducting non-clinical development 
activities for each 2023 Neurocrine Program, in accordance with an agreed budget. If we breach our development 
responsibilities or, in certain circumstances, upon a change of control, Neurocrine has the right, but not the obligation, to 
assume the conduct of our activities under such 2023 Neurocrine Program. 

We have been granted the option, or a 2023 Co-Co Option, to co-develop and co-commercialize 2023 
Collaboration Products in the GBA1 Program in the United States upon the occurrence of a specified event, or a 2023 
Co-Co Trigger Event. Should we elect to exercise our 2023 Co-Co Option, we and Neurocrine agree to enter into a cost- 
and profit-sharing arrangement, or a 2023 Co-Co Agreement, whereby we and Neurocrine agree to jointly develop and 
commercialize 2023 Collaboration Products in the GBA1 Program, or 2023 Co-Co Products, in the United States and 
share equally in the GBA1 Program’s costs, profits and losses in the United States, with each party entitled to or 
responsible for 50% of profits and losses with respect to each 2023 Co-Co Product in the United States, subject to 
specified exceptions. The parties have agreed that the 2023 Co-Co Agreement will provide us the right to terminate the 

21 

  
 
 
 
 
 
  
  
2023 Co-Co Agreement for any reason upon prior written notice to Neurocrine and provide Neurocrine the right to 
terminate or amend the 2023 Co-Co Agreement upon a change of control under certain circumstances. In the event we 
exercise our 2023 Co-Co Option, the parties have also agreed that Neurocrine is entitled to receive (in addition to its 
50% share of profits) 50% of our share of profits until our obligation to repay 50% of all development costs incurred by 
Neurocrine in connection with the GBA1 Program prior to such exercise have been paid off out of such 50% of our share 
of profits. The 2023 Co-Co Trigger Event is the date on which we receive topline data from the first Phase 1 clinical trial 
for a product candidate being developed pursuant to the GBA1 Program. 

Governance 

Our research and development activities under the 2023 Collaboration Agreement are to be conducted pursuant 
to plans agreed to by the parties, on a 2023 Neurocrine Program-by-2023 Neurocrine Program basis, and overseen by the 
JSC, which is composed of an equal number of representatives from each of us and Neurocrine. The JSC may delegate 
matters within its authority to subcommittees of the JSC. In addition, the 2023 Collaboration Agreement establishes 
working groups to handle specified matters on a subject matter-by-subject matter basis. If a working group or 
subcommittee cannot agree on a matter within its purview within a specified time, such matter is to be referred 
sequentially to the JSC and then the executive officers of the parties. If the executive officers are not able to resolve the 
matter, then (a) with respect to the GBA1 Program, subject to specified exceptions, (x) Neurocrine has the right to 
resolve such matter prior to our exercise of our 2023 Co-Co Option for the GBA1 Program or in the event we elect not to 
exercise our 2023 Co-Co Option, and (y) following the exercise by us of our 2023 Co-Co Option for the GBA1 Program, 
depending on the subject of such matter, either Neurocrine, in certain instances, or the parties jointly or the JSC, in other 
instances, would have the right to resolve such matter, and (b) with respect to the 2023 Discovery Programs, subject to 
specified exceptions, Neurocrine has the right to decide any unresolved matters relating to a 2023 Discovery Program 
that are within the JSC’s authority. 

Candidate Selection 

Either party may notify the JSC of any gene therapy product candidate that includes a Voyager capsid and a 

payload that is being developed under a 2023 Neurocrine Program, or a Collaboration Candidate, that it desires to 
nominate as a development candidate. In such event, the JSC shall determine whether such nominated Collaboration 
Candidate meets certain development criteria. There will be a maximum of four potential development candidates for 
which development is being performed under any 2023 Neurocrine Program at any given time during the 2023 
Discovery Period. If a Collaboration Candidate fails to meet criteria established by the JSC and is removed from 
consideration to become a development candidate or is named a development candidate, then a new Collaboration 
Candidate may be nominated to be a potential development candidate to replace the Collaboration Candidate that has 
failed or succeeded such that not more than four potential development candidates per program are under consideration 
at any one time during the 2023 Discovery Period. 

Manufacturing 

The parties have agreed that the applicable development plans shall specify the allocation between us and 

Neurocrine of responsibilities for the manufacturing of Collaboration Candidates associated with the applicable 2023  
Neurocrine Program during the 2023 Discovery Period. In accordance with the 2023 Collaboration Agreement, the 
parties have also agreed that, if we conduct any portion of the manufacturing of a Collaboration Candidate, the 
applicable development plan shall include an obligation for us to assist with the technology transfer of such 
manufacturing responsibilities to Neurocrine or a third-party contract manufacturing organization, as reasonably 
requested by Neurocrine, on terms to be mutually-agreed by us and Neurocrine. Following the end of the 2023 Discovery 
Period, Neurocrine shall be responsible for the manufacturing of all Collaboration Candidates and products 

Financial Terms 

Under the terms of the 2023 Neurocrine Collaboration Agreement, Neurocrine paid us an upfront payment of 

approximately $136.0 million and approximately $39.0 million as consideration for an equity purchase of 4,395,588 
shares of our common stock in February 2023. The 2023 Collaboration Agreement provides for aggregate development 

22 

 
 
 
 
 
 
 
 
milestone payments from Neurocrine to us for 2023 Collaboration Products under (a) the GBA1 Program of up to $985.0 
million; and (b) each of the three 2023 Discovery Programs of up to $175.0 million for each 2023 Discovery Program. 
We may be entitled to receive aggregate commercial milestone payments for up to two 2023 Collaboration Products 
under the GBA1 Program of up to $950.0 million per 2023 Collaboration Product and for one 2023 Collaboration 
Product under each 2023 Discovery Program of up to $275.0 million per 2023 Discovery Program. 

Neurocrine has also agreed to pay us tiered royalties, based on future net sales of the 2023 Collaboration 
Products. Such royalty percentages, for net sales in and outside the United States, range from (a) for the GBA1 Program, 
the low double-digits to twenty and the high single-digits to mid-teens, respectively, and (b) for each 2023 Discovery 
Program, high single-digits to mid-teens and mid-single digits to low double-digits, respectively. On a country-by-
country and 2023 Neurocrine Program-by-2023 Neurocrine Program basis, the parties have agreed royalty payments 
would commence on the first commercial sale of a 2023 Collaboration Product in such country and terminate upon the 
latest of (a) the expiration, invalidation or the abandonment of the last patent covering the composition of the 2023 
Collaboration Product or its approved method of use in such country, (b) ten years from the first commercial sale of the 
2023 Collaboration Product in such country and (c) the expiration of regulatory exclusivity in such country, or the 2023 
Royalty Term. Royalty payments may be reduced by up to 50% in specified circumstances, including expiration of 
patent rights related to a 2023 Collaboration Product, approval of biosimilar products in a given country, or required 
payment of licensing fees to third parties related to the development and commercialization of any 2023 Collaboration 
Product. Additionally, the licenses granted to Neurocrine shall automatically convert to a fully-paid, perpetual, 
irrevocable royalty-free license on a country-by-country and 2023 Collaboration Product-by-2023 Collaboration Product 
basis upon the expiration of the 2023 Royalty Term applicable to the 2023 Collaboration Product in such country. 

Intellectual Property 

Under the terms of the 2023 Neurocrine Collaboration Agreement, each party owns all right, title and interest in 
and to all patent rights or know-how controlled by such party and existing as of or before the Neurocrine Effective Date 
or created or acquired solely by or on behalf of such party (including through its or its affiliate’s representatives) after the 
Neurocrine Effective Date outside of its activities under the 2023 Neurocrine Collaboration Agreement. The parties have 
further agreed that all know-how created by either or both parties in the performance of the activities as undertaken 
pursuant to a development plan during the 2023 Discovery Period or in the course of development, manufacture and 
commercialization of Collaboration Candidates or products and all patent rights covering such know-how, or collectively 
the 2023 Arising IP, is to be owned as follows: (a) we solely own all 2023 Arising IP created jointly by representatives 
of us and Neurocrine that constitutes capsid know-how and capsid patent rights, and 2023 Arising IP created solely by 
representatives of Neurocrine through the use of our confidential information, including unpublished sequence 
information for our capsids; and (b) with respect to all other 2023 Arising IP, (x) we solely own all such 2023 Arising IP 
created solely by its representatives, (y) Neurocrine solely owns all such 2023 Arising IP created solely by its 
representatives; and (z) the parties jointly own all such 2023 Arising IP created jointly by representatives of both 
Neurocrine and us. 2023 Arising IP owned by us is included in the license granted from us to Neurocrine described 
above. 

Exclusivity 

During the term of the 2023 Neurocrine Collaboration Agreement, neither party nor any of its respective 

affiliates is permitted to directly or indirectly develop, manufacture or commercialize any other gene therapy product 
directed to a target under any 2023 Neurocrine Program, or grant any affiliate or third-party a license or sublicense to 
enable any third-party to do so, subject to specified exceptions, including the parties’ conduct of certain basic research, 
provided that Neurocrine or its affiliates may develop competitive products that do not contain an adeno-associated virus 
as the viral vector. 

Termination 

Unless earlier terminated, the 2023 Neurocrine Collaboration Agreement expires on the later of (a) the 
expiration of the last to expire 2023 Royalty Term with respect to all 2023 Collaboration Products worldwide or (b) the 
expiration or termination of any 2023 Co-Co Agreement. Neurocrine may terminate the 2023 Neurocrine Collaboration 

23 

  
 
 
 
 
 
 
Agreement in its entirety or on a 2023 Neurocrine Program-by-2023 Neurocrine Program and/or country-by-country 
basis by providing at least (a) 180-day advance notice if such notice is provided prior to the first commercial sale of any 
2023 Collaboration Product to which the termination applies or (b) one-year advance notice if such notice is provided 
after the first commercial sale of any product to which the termination applies. Neurocrine may terminate the 2023 
Neurocrine Collaboration Agreement with respect to a given 2023 Collaboration Product by providing written notice of 
termination to us within thirty days after complete readout of any clinical trial if the results of such clinical trial fail to 
meet the pre-specified primary endpoint(s) set forth in the applicable protocol or if there is a safety finding during the 
clinical trial relating to such 2023 Collaboration Product that either (a) is substantially irreversible or not monitorable in 
patients or (b) results in Neurocrine’s decision to designate such 2023 Collaboration Product as a terminated product 
under the 2023 Collaboration Agreement. 

We may terminate the 2023 Neurocrine Collaboration Agreement with respect to a particular patent right of 
ours, if Neurocrine challenges the validity or enforceability of such patent right. Subject to a cure period, either party 
may terminate the 2023 Neurocrine Collaboration Agreement in the event of a material breach in whole or in part, 
subject to specified conditions.  

2023 Neurocrine Stock Purchase Agreement 

In connection with the execution of the 2023 Neurocrine Collaboration Agreement, Neurocrine and the 

Company also entered into a stock purchase agreement on the January 8, 2023 for the sale and issuance of 4,395,588 
shares of common stock to Neurocrine at a price of $8.88 per share, for an aggregate purchase price of approximately 
$39.0 million. In accordance with the terms and conditions of the stock purchase agreement, we issued and sold these 
shares to Neurocrine on February 23, 2023. 

2023 Neurocrine Amended and Restated Investors Rights Agreement 

In connection with the execution of the 2023 Neurocrine Collaboration Agreement, Neurocrine and the 

Company also amended and restated their existing investor agreement on January 8, 2023, or the 2023 Neurocrine 
Amended and Restated Investor Agreement, providing for standstill and lock-up restrictions and a voting agreement with 
respect to shares of the Company owned by Neurocrine. Pursuant to the 2023 Neurocrine Amended and Restated 
Investor Agreement, the Company caused Jude Onyia, Ph.D., Chief Scientific Officer of Neurocrine, to be appointed to 
the Company’s board of directors as a Class III director on February 23, 2023. The Company has agreed that it shall 
cause Dr. Onyia, or another individual designated by Neurocrine, to be nominated for election to the Company’s board 
of directors when Dr. Onyia’s initial term is scheduled to expire. Under the 2023 Neurocrine Amended and Restated 
Investor Agreement, Neurocrine’s right to designate an individual to serve as a director on the Company’s board of 
directors and the Company’s agreement to nominate such individual for election to the Company’s board of directors is 
subject to specified conditions and shall terminate upon the earliest of (a) Neurocrine holding less than 10% of the 
Company’s outstanding common stock; (b) a change of control of the Company or Neurocrine; (c) a liquidation or 
dissolution of the Company; and (iv) the date that is ten years from the closing date of the 2023 Neurocrine Amended 
and Restated Investor Agreement. 

Pursuant to the terms of the  2023 Neurocrine Amended and Restated Investor Agreement, Neurocrine has 

agreed not to, without the prior written approval of the Company and subject to specified conditions, directly or 
indirectly acquire shares of the Company’s outstanding common stock, seek or propose a tender or exchange offer or 
merger between the parties, solicit proxies or consents with respect to any matter, or undertake other specified actions 
related to the potential acquisition of additional equity interests in the Company (the “Standstill Restrictions”). Further, 
Neurocrine has also agreed not to, and to cause its affiliates not to, sell or transfer any shares of the Company without the 
prior written approval of the Company, subject to specified conditions (the “Lock-Up Restrictions”). 

In addition, pursuant to the terms of the  2023 Neurocrine Amended and Restated Investor Agreement, 

Neurocrine has agreed that any shares of the Company it owns are subject to a voting agreement such that, subject to 
specified conditions and excluding specified extraordinary matters, Neurocrine has agreed to, and has agreed to cause its 
permitted transferees to, vote in accordance with the recommendation of the Company’s board of directors and has 
granted the Company an irrevocable proxy with respect to the foregoing (the “Voting Agreement”). 

24 

  
 
 
 
 
 
 
Each of the Standstill Restrictions, the Lock-Up Restrictions, and the Voting Agreement terminate upon the 

earliest to occur of: (i) the date that is the third anniversary of the effective date of the  2023 Neurocrine Amended and 
Restated Investor Agreement and (ii) a liquidation or dissolution of the Company. The Standstill Restrictions and Lock-
Up Restrictions also terminate upon the deregistration of the Company’s common stock, if earlier. The Lock-Up 
Restrictions and Voting Agreement also terminate on a change of control of the Company or the date on which 
Neurocrine and its affiliates beneficially own less than three percent of the common stock of the Company on an 
outstanding basis. The Standstill Restrictions and Voting Agreement also terminate upon the later of (x) the expiration or 
termination of the 2019 Neurocrine Collaboration Agreement and (y) the expiration or termination of the 2023 
Neurocrine Collaboration Agreement. 

License Agreement with Touchlight IP Limited  

In November 2022, we and Touchlight entered into the Touchlight License Agreement, to authorize historical 

use by us of a certain DNA preparation process, or the Subject DNA Preparation Process, and to authorize the 
prospective exploitation of TRACER capsids created with the use of the Subject DNA Preparation Process. 

The terms of the Touchlight License Agreement include a one-time, non-refundable technology access fee of 

$5.0 million, paid to Touchlight during the fourth quarter of 2022.  

The terms of the Touchlight License Agreement also include future milestone payments and low single-digit 
royalties payable to Touchlight by us if we or our program collaborators or licensees choose to utilize in a therapeutic 
product TRACER capsids that were created with the historical use of the Subject DNA Preparation Process. 
Additionally, we are obligated to pay low single-digit royalties to Touchlight on future payments we receive in 
connection with licensing of TRACER capsids that were created with the historical use of the Subject DNA Preparation 
Process, excluding the licensing of or collaboration on any of our therapeutic programs. 

Competition 

The biopharmaceutical industry is characterized by intense and dynamic competition to develop new 
technologies and proprietary therapies. Any product candidates that we successfully develop into products and 
commercialize may compete with existing therapies and new therapies that may become available in the future. While 
we believe that our gene therapy platform, product programs, product candidates and scientific expertise in the fields of 
gene therapy and neuroscience provide us with competitive advantages, we face potential competition from various 
sources, including larger and better-funded pharmaceutical, specialty pharmaceutical and biotechnology companies, as 
well as from academic institutions, governmental agencies and public and private research institutions.  

We are aware of several companies focused on developing AAV gene therapies in various indications, 
including AavantiBio, Inc. (acquired by Solid Biosciences, Inc., or Solid), Abeona Therapeutics, Inc., Adverum 
Biotechnologies, Inc., Aevitas Therapeutics, Inc., Akuous, Inc. (acquired by Eli Lilly and Company, or Eli Lilly), 
Alcyone Therapeutics, Inc., Amicus Therapeutics, Inc., Apic Bio, Inc., Applied Genetic Technologies Corporation 
(acquired by Syncona Limited), Asklepios BioPharmaceutical, Inc., or AskBio (acquired by Bayer), Audentes 
Therapeutics, Inc. (acquired by Astellas Pharma Inc.), Biogen, Inc., or Biogen, Brain Neurotherapy Bio, Inc. (merged 
with AskBio), BioMarin Pharmaceuticals, Inc., Encoded Therapeutics, Inc., GenSight Biologics SA, Homology 
Medicines, Inc., LEXEO Therapeutics, Inc., LogicBio Therapeutics, Inc. (acquired by AstraZeneca), Lysogene SA, 
MeiraGTx Ltd., or MeiraGTx, Neurogene, Inc., Novartis Gene Therapies, Inc. (formerly AveXis, Inc.), Passage Bio, 
Inc., Pfizer, Inc., Prevail Therapeutics, Inc. (acquired by Eli Lilly), PTC Therapeutics, Inc., or PTC, REGENXBio Inc., 
Sarepta Therapeutics, Inc., Solid, Spark Therapeutics, Inc. (acquired by Roche), StrideBio, Inc., Taysha Gene Therapies, 
Inc. and uniQure, as well as several companies addressing other methods for modifying genes and regulating gene 
expression. Any advances in gene therapy technology made by a competitor may be used to develop therapies that could 
compete against any of our product candidates. 

25 

 
 
 
 
We expect that our TRACER discovery platform and preclinical programs will compete with a variety of 

therapies in development, including: 

•  Our TRACER discovery platform will potentially compete with a variety of companies developing AAV 
capsids, including: 4D Molecular Therapeutics, Inc., Affinia Therapeutics Inc., Apertura Gene Therapy, 
LLC, Capsida Biotherapeutics, Inc., Capsigen Inc., Dyno Therapeutics, Inc., Kate Therapeutics, Inc., Shape 
Therapeutics Inc., and StrideBio, Inc.; 

•  Our program for diseases linked to GBA1 mutations will potentially compete with AAV gene therapies 

being developed by Prevail Therapeutics Inc. (acquired by Eli Lilly), Freeline Therapeutics Holdings plc, 
Pfizer, Biogen, Lysogene SA, and Coave Therapeutics SA; 

•  Our program for tauopathies including AD, progressive supranuclear palsy, and frontotemporal dementia 
will potentially compete with tau antibodies being developed by Roche Genentech Inc. in collaboration 
with AC Immune SA, Eli Lilly, AbbVie Biotechnology Ltd, AbbVie Ireland Unlimited Company, Biogen, 
Eisai Co., Ltd., Janssen Pharmaceuticals, Inc., UCB S.A., and several other companies, as well as an 
antisense oligonucleotide program being developed by Ionis in collaboration with Biogen; 

•  Our program for a monogenic form of ALS will potentially compete with Tofersen being developed by 

Biogen, in collaboration with Ionis, and gene therapies being developed by Novartis Gene Therapies, Inc. 
and Apic Bio, Inc.; and 

•  Our FA Program will potentially compete with AAV gene therapies being developed by LEXEO 

Therapeutics, Inc., AavantiBio, Inc. (acquired by Solid), PTC, StrideBio, Inc. in collaboration with Takeda 
Pharmaceutical Company Limited, Pfizer, and Novartis Gene Therapies, Inc. 

Many of our competitors, either alone or with their strategic partners, have substantially greater financial, 

technical and human resources than we do and significantly greater experience in the discovery and development of 
product candidates, obtaining FDA and other regulatory approvals of product candidates and commercializing those 
product candidates. Accordingly, our competitors may be more successful than us in obtaining approval for product 
candidates and achieving widespread market acceptance. Our competitors’ product candidates may be more effective, or 
more effectively marketed and sold, than any product candidate we may commercialize and may render our treatments 
obsolete or non-competitive before we can recover the expenses of developing and commercializing any of our product 
candidates. 

Mergers and acquisitions in the biotechnology and pharmaceutical industries may result in even more resources 

being concentrated among a smaller number of our competitors. These competitors also compete with us in recruiting 
and retaining qualified scientific and management personnel and establishing clinical trial sites and subject registration 
for clinical trials, as well as in acquiring technologies complementary to, or necessary for, our programs. Smaller or 
early-stage companies may also prove to be significant competitors, particularly through collaborative arrangements with 
large and established companies. 

We anticipate that we will face intense and increasing competition as new product candidates enter the market 
and advanced technologies become available. We expect any product candidates that we develop and commercialize to 
compete on the basis of, among other things, efficacy, safety, convenience of administration and delivery, price, and the 
availability of reimbursement from government and other third-party payers. 

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize 

products that are safer, more effective, have fewer or less severe side effects, are more convenient or are less expensive 
than any products that we may develop. Our competitors also may obtain FDA or other regulatory approval for their 
product candidates more rapidly than we may obtain approval for ours, which could result in our competitors 
establishing a strong market position before we are able to enter the market. 

26 

Manufacturing  

The manufacture of gene therapy products is technically complex, and necessitates substantial expertise and 
capital investment. Production difficulties caused by unforeseen events may delay the availability of material for our 
clinical studies. To meet the requirements of our current and planned future trials we have developed a proprietary 
manufacturing platform that provides a robust and scalable process for AAV production. We are using HEK 293 cell 
manufacturing to support our preclinical research activities. We also have expertise with the baculovirus/Sf9 AAV 
production system, a technology for producing AAV vectors at scale in insect-derived cells, which we have used for our 
clinical development activities in the past and may use in the future for clinical development activities. We focus on 
developing internal processes and capabilities to produce high-yield and high-quality gene therapies. Both the HEK 293 
cell manufacturing process and the baculovirus/Sf9 manufacturing process have been successfully transferred to our 
contract manufacturing organizations. The baculovirus/Sf9 manufacturing process has been used by our contract 
manufacturing organizations in manufacturing of clinical materials in accordance with the FDA’s current good 
manufacturing practices, or cGMPs. We have also built an onsite, state-of-the-art process research and development 
facility to enable the manufacturing of high quality AAV gene therapy vectors at research scale. 

We presently contract with third parties for the manufacturing of our program materials. We currently have no 

plans to build our own clinical or commercial scale manufacturing capabilities. The use of contracted manufacturing and 
reliance on collaboration partners is relatively cost-efficient and we believe that it eliminates the need for our direct 
investment in manufacturing facilities and additional staff early in development. Although we expect to rely on contract 
manufacturers, we have personnel with manufacturing and quality experience to oversee our contract manufacturers. 

Intellectual Property 

Overview  

We strive to protect the proprietary technology, inventions, and know-how to enhance improvements that are 

commercially important to the development of our business, including seeking, maintaining, and defending patent rights, 
whether developed internally or licensed from third parties. We also rely on trade secrets and know-how relating to our 
proprietary technology platform, on continuing technological innovation and on in-licensing opportunities to develop, 
improve and maintain the strength of our position in the field of gene therapy that may be important for the development 
of our business. We additionally may rely on regulatory protection afforded through data exclusivity, market exclusivity 
and patent term extensions where available. 

Our commercial success may depend in part on our ability to: obtain and maintain patent and other protections 

for commercially important technology, inventions and know-how related to our business; defend and enforce our 
patents; preserve the confidentiality of our trade secrets; and operate without infringing the valid enforceable patents and 
intellectual property rights of third parties. Our ability to stop third parties from making, having made, using, selling, 
offering to sell or importing our products may depend on the extent to which we have rights under valid and enforceable 
licenses, patents or trade secrets that cover these activities. In some cases, these rights may need to be enforced by third-
party licensors. With respect to both licensed and company-owned intellectual property, we cannot be sure that patents 
will be granted with respect to any of our pending patent applications or with respect to any patent applications filed by 
us in the future, nor can we be sure that any of our existing patents or any patents that may be granted to us in the future 
will be commercially useful in protecting our commercial products and methods of manufacturing the same. 

We own at least 390 pending patent applications and at least 54 patents have issued in the United States and 
foreign jurisdictions. We co-own at least 43 pending patent applications and at least 10 patents have issued from these 
co-owned families in the United States and foreign jurisdictions. At least 12 patent applications have been filed and are 
pending in the United States and foreign jurisdictions by or on behalf of universities which have granted us exclusive 
license rights to the technology. To date, at least 44 patents have issued to our licensors which have granted us exclusive 
license rights to the technology. To date, at least 148 patents have issued to our licensors which have granted us non-
exclusive license rights to the technology with at least 68 applications pending. Our policy is to file patent applications to 
protect technology, inventions and improvements to inventions that are commercially important to the development of 
our business. We seek United States and international patent protection for a variety of technologies, including: AAV-

27 

based biological products and constructs, methods of delivering said AAV-based biological products and constructs, 
methods of treating diseases of interest, as well as methods of engineering and manufacturing of the same. We also 
intend to seek patent protection or rely upon trade secret rights to protect other technologies that may be used to discover 
and validate targets and that may be used to identify and develop novel biological products. We seek protection, in part, 
through confidentiality and proprietary information agreements. We are a party to various other license agreements that 
give us rights to use specific technologies in our research and development.  

Company-Owned Intellectual Property  

Parkinson’s Disease 

We own three pending patent families with four issued patents and 35 patent applications directed to AAV 
constructs encoding the gene AADC for therapeutic uses. Patents that grant from these patent families are generally 
expected to commence expiration in 2035, subject to possible patent term extensions.  

Huntington’s Disease 

We own five pending patent families with three issued patents and 29 patent applications directed to 

pharmaceutical compositions and methods for targeting HTT for the treatment of Huntington’s disease. Patents from this 
family are generally expected to commence expiration in 2037, with some applications expiring in 2038, 2040, and 2044 
all of which are subject to possible patent term extensions. 

ALS 

We own five pending patent families and have nine issued patents and 34 patent applications directed to 
targeting SOD1 for the treatment of ALS. We co-own a sixth patent family with eight pending patent applications 
directed to pharmaceutical compositions and methods for the treatment of ALS to protect our intellectual property arising 
from a funded grant from The Amyotrophic Lateral Sclerosis Association. We own one pending patent family with one 
patent application directed to chromosome 9 open reading frame 72, or C9orf72, for the treatment of ALS. Patents that 
grant from these patent families are generally expected to commence expiration in 2035, with some applications expiring 
in 2038, 2039, 2040, and 2042, all of which are subject to possible patent term extensions.  

Friedreich’s Ataxia  

We own three pending patent families with 23 patent applications and we co-own one pending patent family 
with eight patent applications directed to AAVs encoding frataxin constructs for the treatment of Friedreich’s ataxia. 
Patents that grant from these patent families are generally expected to commence expiration in 2036, with some later 
filed applications commencing expiration in 2038, 2039, and 2040, all of which are subject to possible patent term 
extensions.  

GBA1 Gene Therapy 

We own two pending patent families with 14 pending patent applications directed to AAVs encoding GBA1 for 

the treatment of Parkinson’s disease, Gaucher disease, and dementia with Lewy Bodies. Patents that grant from this 
patent family are expected to commence expiration in 2041 and 2043, subject to possible patent term extensions. 

Vectorized Antibodies 

We own four patent families with two issued patents and eight pending patent applications directed to 

vectorized antibodies and related platforms. Patents that grant from these patent families are generally expected to 
commence expiration in 2037, with some later filed applications commencing expiration in 2040, all of which are subject 
to possible patent term extensions. 

28 

Tauopathies  

We own seven pending patent families directed to antibodies to tau and vectorized forms thereof with 26 

pending patent applications. Patents that grant from these families are generally expected to commence expiration in 
2037, with some later filed applications commencing expiration in 2040, 2041, 2042, and 2043 all of which are subject 
to possible patent term extensions. We own one pending patent family to RNA inhibitors for treating tauopathies. Patents 
that grant from this family are generally expected to commence expiration in 2043, subject to possible patent term 
extensions. 

We have one pending patent family with one pending patent applications directed to pharmaceutical 

compositions and methods for the treatment of AD. Patents that grant from this family are generally expected to 
commence expiration in 2043, subject to possible patent term extensions. 

Vectorized anti-HER2 

We own one pending patent family with one pending patent application directed to AAVs encoding HER2 
antibodies for treating metastatic HER2 positive cancers. Patents that grant from these patent families are generally 
expected to commence expiration in 2042, subject to possible patent term extensions. 

Regulatable Expression 

We own one pending patent family with three pending patent applications directed to regulatable expression 

control of AAV transgenes. Patents that grant from this patent family are generally expected to commence expiration in 
2036, subject to possible patent term extensions.  

Delivery 

We own one pending patent family with one patent application directed to cannula delivery system and methods 

of use. Patents that grant from this patent family are generally expected to commence expiration in 2039, subject to 
possible patent term extensions. 

We co-own two pending patent families directed to trajectory array delivery devices, including the variable 

trajectory array guide, or V-TAG®, device and methods of use. The first pending patent family has one granted patent 
and six pending patent applications, and the second pending patent family has one granted patent and six pending patent 
applications. Patents that grant from these patent families are generally expected to commence expiration in 2037 and 
2038, subject to possible patent term extensions. 

Capsids  

We own two patent families pending in the United States and foreign jurisdictions that are directed to the 

TRACER discovery platform for selection of AAV capsids with BBB crossing and cell-specific transduction properties. 
In these two pending patent families directed to the TRACER discovery platform, there are 10 applications pending, and 
are generally expected to commence expiration in 2039 and 2041, respectively, subject to possible patent term 
extensions. We also own four pending patent families comprising 34 non-provisional, United States and foreign 
applications, as well as three pending provisional applications directed to capsid variants identified using the TRACER 
discovery platform showing improved properties over AAV9. Patents that grant from these patent families and pending 
provisional applications are generally expected to commence expiration in 2041, 2042 and 2043, subject to possible 
patent term extensions. We own two pending provisional applications and three pending non-provisional applications 
directed to constructs containing TRACER capsids in combination with specific payloads for treatment of CNS and 
other indications. Patents that grant from these pending provisional and non-provisional applications are generally 
expected to commence expiration in 2042 and 2043, subject to possible patent term extensions. 

We also own five patent families pending in the United States and foreign jurisdictions directed to capsid 

variants generated using other methodologies. In these five pending patent families, there are two granted patents and 20 

29 

pending patent applications. Patents that grant from these patent families are generally expected to commence expiration 
in 2038, subject to possible patent term extensions. We also co-own three patent families directed to other capsid 
variants. In these three pending patent families there are five pending applications. Patents that grant from these patent 
families are generally expected to commence expiration in 2039 and 2040, subject to possible patent term extensions. 

Vector and Genome Engineering 

We own three patent families with 32 issued patents (including 15 patents in European countries) and 45 patent 

applications directed to engineering of the vector genome. Patents that grant from these patent families are generally 
expected to commence expiration in 2035, 2037, and 2038, which are all subject to possible patent term extensions. 

We own one patent family with one patent application directed to genome engineering. Patents that grant from 

this patent family are generally expected to commence expiration in 2040, subject to possible patent term extensions. 

Production; Chemistry, Manufacturing, and Controls 

We own 21 pending patent families with two granted patents and 83 pending patent applications directed to 

AAV production and CMC. Patents that grant from the earliest filed patent families are generally expected to commence 
expiration in 2035 and patents that grant from the latest filed patent families are generally expected to commence 
expiration in 2042, all of which are subject to possible patent term extensions. We co-own one pending patent family 
with eight granted patent and 11 pending patent applications directed to AAV production and CMC. Patents that grant 
from this patent family are generally expected to commence expiration in 2037, subject to possible patent term 
extensions. 

Licensed Intellectual Property  

We have obtained exclusive licenses and non-exclusive licenses to patents directed to both compositions of 

matter and methods of use.  

We have licensed six families of patents and patent applications, in the field of gene therapy for human 
diseases, directed to RNAi constructs as vector payloads, their design and use in the treatment of neurological disorders 
from the University of Massachusetts. Three of the six families of patents and applications are exclusively licensed and 
comprise 14 granted patents and seven applications in the United States and other territories. Three of the six families of 
patents and applications are non-exclusively licensed, and comprise 55 granted patents and two applications in the 
United States and other territories. Patents from these six families have been granted in the United States, Canada, 
Europe, Israel, Japan, Korea and Australia. Nationalization for some members has taken place in Germany, Spain, 
France, Great Britain, Italy, and Netherlands. Patents that grant from these patent families are generally expected to 
expire between 2024 and 2036, subject to possible patent term extensions.  

We have exclusively licensed 1 family of patents and patent applications directed to AAV capsids from the 

University of Massachusetts. In this pending patent family, there are 30 granted patents and six pending patent 
applications. Patents that grant from this patent family are generally expected to commence expiration in 2030, subject to 
possible patent term extensions. 

We have non-exclusively licensed two pending patent families from Ablexis, LLC. These families of patents 

and patent applications are pending and/or granted in the United States and other territories and comprise 50 granted 
patents and 6 applications. Patents have been granted in Australia, Canada, Europe, Korea, New Zealand and the United 
States. Nationalization for some members has taken place in Austria, Belgium, Denmark, France, Germany, Ireland, 
Italy, Netherlands, Poland, Spain, Switzerland, and United Kingdom. Patents that grant from these patent families are 
generally expected to expire between 2029 and 2031, subject to possible patent term extensions. 

We have non-exclusively licensed two pending patent families directed to AAV capsids from the California 

Institute of Technology. These families of patents and patent applications are pending in the United States and 
internationally and comprise 43 granted patents and 15 applications. Patents have been granted in the United States. 

30 

Patents that grant from these patent families are generally expected to commence expiration in 2034 and 2036, subject to 
possible patent term extensions. 

We have non-exclusively licensed three pending patent families directed to microRNA detargeting from the 
University of Pennsylvania. These families of patent applications are pending in the United States and internationally 
and comprise 45 applications. Patents that grant from these patent families are generally expected to commence 
expiration in 2039, 2041, and 2042, subject to possible patent term extensions. 

Trademark Protection  

We own trademark registrations in the United States for the marks VOYAGER THERAPEUTICS and 

VOYAGER THERAPEUTICS Logo for “pharmaceutical research and development in the field of gene therapy.” We 
also own pending applications for VOYAGER, and VOYAGER with design elements in the United States, and 
registrations for VOYAGER with design elements in the European Union and United Kingdom, for goods and services 
including, among others, “biological preparations for gene therapy,” “pharmaceutical research and development in the 
field of gene therapy,” and “medical services provided for clinical trials.” 

We also own U.S. trademark registrations for the mark V-TAG and the V-TAG Logo, for “medical system 

comprised of a surgical device for guiding, locating or placing a diagnostic device or therapeutic device, namely, stents, 
probes, needles, leads, grafts, pumps, syringes, catheters, and implants during a medical procedure and related software 
sold as a unit, none of the aforesaid for use in cardiac ablation; MRI-compatible medical system comprised of an MRI-
compatible surgical device for guiding, locating or placing a diagnostic device or therapeutic device, namely, stents, 
probes, needles, leads, grafts, pumps, syringes, catheters, and implants during a MRI-guided procedure and related 
software sold as a unit, none of the aforesaid for use in cardiac ablation,” as well as trademark registrations in the 
European Union and United Kingdom for V-TAG for similar trademark classes. 

We also own pending applications in the U.S. and European Union, and a registration in the United Kingdom, 

for the mark TRACER for services including, among others, “research and development of platform technologies for 
genetic delivery of therapies and pharmaceutical via adeno-associated virus (AAV) capsids.” 

We plan to register trademarks in connection with our biological products.  

Trade Secret Protection  

Finally, we may rely, in some circumstances, on trade secrets to protect our technology. We seek to protect our 

proprietary technology and processes, in part, by entering into confidentiality agreements with our employees, 
consultants, scientific advisors and contractors. We also seek to preserve the integrity and confidentiality of our data and 
trade secrets by maintaining physical security of our premises and physical and electronic security of our information 
technology systems. While we have confidence in these individuals, organizations and systems, agreements or security 
measures may be breached, and we may not have adequate remedies for any breach. In addition, our trade secrets may 
otherwise become known or be independently discovered by competitors. To the extent that our consultants, contractors 
or collaborators use intellectual property owned by others in their work for us, disputes may arise as to the rights in 
related or resulting know-how and inventions.  

Government Regulation  

The research, development, testing, manufacture, quality control, packaging, labeling, storage, record-keeping, 
distribution, import, export, promotion, advertising, marketing, sale, pricing and reimbursement of biologic products are 
extensively regulated by governmental authorities in the United States and other countries. The processes for obtaining 
regulatory approvals in the United States and in foreign countries and jurisdictions, along with compliance with 
applicable statutes and regulations and other regulatory requirements, both pre-approval and post-approval, require the 
expenditure of substantial time and financial resources. The regulatory requirements applicable to biological product 
development, approval and marketing are subject to change, and regulations and administrative guidance often are 
revised or reinterpreted by the agencies in ways that may have a significant impact on our business. 

31 

U.S. Government Regulation 

U.S. Biological Products Development Process  

In the United States, the FDA approves and regulates gene therapy products as biological products, or biologics. 

These products are licensed for marketing under the Public Health Service Act, or the PHSA, and regulated under the 
Federal Food, Drug, and Cosmetic Act, or FDCA. A company, institution, or organization which takes responsibility for 
the initiation and management of a clinical development program for such products, and for their regulatory approval, is 
typically referred to as a sponsor. 

The process required by the FDA before a biological product may be marketed in the United States generally 

involves the following: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

completion of nonclinical laboratory tests and animal studies according to the FDA’s good laboratory 
practices, or GLPs, and applicable requirements for the humane use of laboratory animals or other 
applicable regulations;  

preparation of clinical trial material in accordance with cGMPs; 

design of a clinical protocol and submission to the FDA of an application for an IND, which must become 
effective before human clinical trials may begin;  

approval by an independent institutional review board, or IRB, or ethics committee representing each clinical 
trial site before each clinical trial may be initiated; 

performance of adequate and well-controlled human clinical trials according to the FDA’s good clinical 
practices, or GCPs, and any additional requirements for the protection of human research subjects and their 
health information, to establish the safety, purity, potency, and efficacy, of the proposed biological product 
for its intended use;  

submission to the FDA of a BLA for marketing approval that includes substantive evidence of safety, 
purity, and potency from results of nonclinical testing and clinical studies, including payment of application 
user fees; 

satisfactory completion of an FDA inspection prior to BLA approval of the manufacturing facility or 
facilities where the biological product is produced to assess compliance with cGMP, to assure that the 
facilities, methods and controls are adequate to preserve the biological product’s identity, strength, quality 
and purity;  

potential FDA inspection of the nonclinical and clinical study sites that generated the data in support of the 
BLA;  

potential FDA Advisory Committee meeting to elicit expert input on critical issues and including a vote by 
external Committee members;  

•  FDA review and approval, or licensure, of the BLA; and 

• 

compliance with any post approval requirements, including the potential requirement to implement a Risk 
Evaluation and Mitigation Strategy, or REMS, and the potential requirement to conduct post approval 
studies. 

Preclinical Studies 

Before a sponsor begins testing a product candidate with potential therapeutic value in humans, the product 

candidate enters the preclinical testing stage. Preclinical tests include laboratory evaluations of product chemistry, 

32 

formulation and stability, as well as other studies to evaluate, among other things, the toxicity of the product candidate. 
These studies are generally referred to as IND-enabling studies. The conduct of the preclinical tests and formulation of 
the compounds for testing must comply with federal regulations and requirements, including GLP regulations and 
standards and the United States Department of Agriculture’s Animal Welfare Act, if applicable. The results of the 
preclinical tests, together with manufacturing information and analytical data, are submitted to the FDA as part of an 
IND and are typically referred to as IND-enabling studies. Some long-term preclinical testing, such as animal tests of 
reproductive adverse events and carcinogenicity, and long-term toxicity studies, may continue after the IND is submitted. 

The IND and IRB Processes 

An IND is an exemption from the FDCA that allows an unapproved product candidate to be shipped in 

interstate commerce for use in an investigational clinical trial and a request for FDA authorization to administer such 
investigational product to humans. An IND must be secured prior to interstate shipment and administration of any 
product candidate that is not the subject of an approved NDA or BLA. In support of a request for an IND, sponsors must 
submit a protocol for each clinical trial and any subsequent protocol amendments must be submitted to the FDA as part 
of the IND. An IND automatically becomes effective 30 days after receipt by the FDA, unless before that time the FDA 
raises concerns or questions related to one or more proposed clinical trials and places the trial on a clinical hold. In such 
a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial may proceed. As a 
result, submission of an IND may not result in the FDA allowing clinical trials to commence. 

Following commencement of a clinical trial under an IND, the FDA may also place a clinical hold or partial 

clinical hold on that trial. A clinical hold is an order issued by the FDA to the sponsor to delay a proposed clinical 
investigation or to suspend an ongoing investigation. A partial clinical hold is a delay or suspension of only part of the 
clinical work requested under the IND. For example, a partial clinical hold might state that a specific protocol or part of a 
protocol may not proceed, while other parts of a protocol or other protocols may do so. No more than 30 days after the 
imposition of a clinical hold or partial clinical hold, the FDA will provide the sponsor a written explanation of the basis 
for the hold. Following the issuance of a clinical hold or partial clinical hold, a clinical investigation may only resume 
once the FDA has notified the sponsor that the investigation may proceed. The FDA will base that determination on 
information provided by the sponsor correcting the deficiencies previously cited or otherwise satisfying the FDA that the 
investigation can proceed or recommence. Occasionally, clinical holds are imposed due to manufacturing issues that may 
present safety issues for the clinical study subjects. 

A sponsor may choose, but is not required, to conduct a foreign clinical study under an IND. When a foreign 

clinical study is conducted under an IND, all IND requirements must be met unless waived by the FDA. When a foreign 
clinical study is not conducted under an IND, the sponsor must ensure that the study complies with certain regulatory 
requirements of the FDA in order to use the study as support for an IND or application for marketing approval. 
Specifically, the studies must be conducted in accordance with GCP, including undergoing review and receiving 
approval by an independent ethics committee and seeking and receiving informed consent from subjects. GCP 
requirements encompass both ethical and data integrity standards for clinical studies. The FDA’s regulations are intended 
to help ensure the protection of human subjects enrolled in non-IND foreign clinical studies, as well as the quality and 
integrity of the resulting data. 

In addition to the foregoing IND requirements, an IRB representing each institution participating in the clinical 

trial must review and approve the plan for any clinical trial before it commences at that institution, and the IRB must 
conduct continuing review and reapprove the study at least annually. The IRB, which must operate in compliance with 
FDA regulations, must review and approve, among other things, the study protocol and informed consent information to 
be provided to study subjects and must monitor the trial until completed. An IRB can suspend or terminate approval of a 
clinical trial at its institution, or an institution it represents, if the clinical trial is not being conducted in accordance with 
the IRB’s requirements or if the product candidate has been associated with unexpected serious harm to patients. 

Additionally, some trials are overseen by an independent group of qualified experts organized by the trial 

sponsor, known as a data safety monitoring board, or DSMB. This group provides authorization as to whether or not a 
trial may move forward at designated checkpoints based on review of available data from the study, to which only the 

33 

DSMB maintains access. Suspension or termination of development during any phase of a clinical trial can occur if the 
DSMB determines that the participants or patients are being exposed to an unacceptable health risk.  

Human Clinical Trials 

Clinical trials involve the administration of the investigational product candidate to human subjects under the 

supervision of a qualified investigator in accordance with GCP requirements which include, among other things, the 
requirement that all research subjects provide their informed consent in writing before they participate in any clinical 
trial. Clinical trials are conducted under written clinical trial protocols detailing, among other things, the objectives of the 
study, inclusion and exclusion criteria, the parameters to be used in monitoring safety and the effectiveness criteria to be 
evaluated. Each protocol, and any subsequent material amendment to the protocol, must be submitted to the FDA as part 
of the IND, and progress reports detailing the status of the clinical trials must be submitted to the FDA annually. 

Human clinical trials are typically conducted in three sequential phases, but the phases may overlap or be 

combined. Additional studies may also be required after approval. 

Phase 1 clinical trials are initially conducted in a limited population, which may be healthy volunteers or 
subjects with the target disease, to test the product candidate for safety, including adverse effects, dose tolerance, 
absorption, metabolism, distribution, excretion and pharmacodynamics in healthy humans or in patients. During Phase 1 
clinical trials, information about the product candidate’s pharmacokinetics and pharmacological effects may be obtained 
to permit the design of well-controlled and scientifically valid Phase 2 clinical trials.  

Phase 2 clinical trials are generally conducted in a limited patient population to identify possible adverse effects 

and safety risks, evaluate the efficacy of the product candidate for specific targeted indications and determine dose 
tolerance and optimal dosage. Multiple Phase 2 clinical trials may be conducted by the sponsor to obtain information 
prior to beginning larger and more costly Phase 3 clinical trials. Phase 2 clinical trials are typically well-controlled and 
closely monitored.  

Phase 3 clinical trials proceed if the Phase 2 clinical trials demonstrate that a dose range of the product 
candidate is potentially effective and has an acceptable safety profile. Phase 3 clinical trials are undertaken using a larger 
patient population to further evaluate dosage, provide substantial evidence of clinical efficacy and further test for safety 
in an expanded and diverse patient population at multiple geographically dispersed clinical trial sites. A well-controlled, 
statistically robust Phase 3 clinical trial may be designed to deliver the data that regulatory authorities will use to decide 
whether or not to approve, and, if approved, how to appropriately label a new biologic product. Such Phase 3 clinical 
trials are referred to as “pivotal” trials.  

A clinical trial may combine the elements of more than one phase and the FDA often requires more than one 
Phase 3 trial to support marketing approval of a product candidate. A company’s designation of a clinical trial as being 
of a particular phase is not necessarily indicative that the study will be sufficient to satisfy the FDA requirements of that 
phase because this determination cannot be made until the protocol and data have been submitted to and reviewed by the 
FDA. Moreover, as noted above, a pivotal trial is a clinical trial that is believed to satisfy FDA requirements for the 
evaluation of a product candidate’s safety and efficacy such that it can be used, alone or with other pivotal or non-pivotal 
trials, to support regulatory approval. Generally, pivotal trials are Phase 3 trials, but they may be Phase 2 trials if the 
design provides a well-controlled and reliable assessment of clinical benefit, particularly in an area of unmet medical 
need. 

In December 2022, with the passage of Food and Drug Omnibus Reform Act, or FDORA, Congress required 
sponsors to develop and submit a diversity action plan for each Phase 3 clinical trial or any other “pivotal study” of a 
new drug or biological product. These plans are meant to encourage the enrollment of more diverse patient populations 
in late-stage clinical trials of FDA-regulated products. Specifically, actions plans must include the sponsor’s goals for 
enrollment, the underlying rationale for those goals, and an explanation of how the sponsor intends to meet them. In 
addition to these requirements, the legislation directs the FDA to issue new guidance on diversity action plans. 

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In some cases, the FDA may approve an NDA or BLA for a product candidate but require the sponsor to 

conduct additional clinical trials to further assess the product candidate’s safety and effectiveness after approval. Such 
post-approval trials, typically referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. 
These trials are used to gain additional experience from the treatment of a larger number of patients in the intended 
treatment group. In certain instances, the FDA may mandate the performance of Phase 4 clinical trials, such as to verify 
clinical benefit in the case of products approved under accelerated approval regulations. Failure to exhibit due diligence 
with regard to conducting mandatory Phase 4 clinical trials could result in withdrawal of FDA approval for products. 

Finally, sponsors of clinical trials are required to register and disclose certain clinical trial information on a 

public registry (clinicaltrials.gov) maintained by the U.S. National Institutes of Health, or NIH. In particular, information 
related to the product, patient population, phase of investigation, study sites and investigators and other aspects of the 
clinical trial is made public as part of the registration of the clinical trial. The NIH’s Final Rule on registration and 
reporting requirements for clinical trials became effective in 2017. Although the FDA has historically not enforced these 
reporting requirements due to a long delay by the Department of Health and Human Services, or HHS, in issuing final 
implementing regulations, the FDA has issued several Notices of Noncompliance to manufacturers since April 2021. The 
failure to submit clinical trial information to clinicaltrials.gov, as required, is a prohibited act under the FDCA with 
violations subject to potential civil monetary penalties of up to $10,000 for each day the violation continues. 

Gene Therapy Products 

We expect that the procedures and standards applied to gene therapy products will be applied to any product 

candidates we may develop. The FDA has defined a gene therapy product as one that seeks to modify or manipulate the 
expression of a gene or to alter the biological properties of living cells for therapeutic use. The products may be used to 
modify cells in vivo or transferred to cells ex vivo prior to administration to the recipient. Within the FDA, the Center for 
Biologics Evaluation and Research, or CBER, regulates gene therapy products. Within CBER, the review of gene 
therapy and related products is consolidated in the Office of Tissues and Advanced Therapies, or OTAT, and the FDA 
has established the Cellular, Tissue and Gene Therapies Advisory Committee to advise CBER on its reviews. The NIH, 
including the NExTRAC also advises the FDA on gene therapy issues and other issues related to emerging 
biotechnologies. The FDA and the NIH have published guidance documents with respect to the development and 
submission of gene therapy protocols. 

The FDA has issued various guidance documents regarding gene therapies, including final guidance documents 
released in January 2020 relating to chemistry, manufacturing and controls information for gene therapy INDs, long-term 
follow-up after the administration of gene therapy products, gene therapies for rare diseases and gene therapies for retinal 
disorders, as well as draft guidance in January 2021 for Human Gene Therapy for Neurodegenerative Diseases. Although 
the FDA has indicated that these and other guidance documents it previously issued are not legally binding, compliance 
with them is likely necessary to gain approval for any gene therapy product candidate. The guidance documents provide 
additional factors that the FDA will consider at each of the above stages of development and relate to, among other 
things: the proper preclinical assessment of gene therapies; the chemistry, manufacturing and control information that 
should be included in an IND application; the proper design of tests to measure product potency in support of an IND or 
BLA application; and measures to observe for potential delayed adverse effects in participants who have received 
investigational gene therapies with the duration of follow-up based on the potential for risk of such effects. For AAV 
vectors specifically, the FDA typically recommends that sponsors continue to monitor participants for potential gene 
therapy-related adverse events for up to a five-year period. 

Until 2019, most gene therapy clinical trials in the United States required pre-review by the predecessor of 

NExTRAC before being approved by the IRBs and any local biosafety boards or being allowed to proceed by the FDA. 
In 2019, the NIH substantially eliminated the pre-review process and going forward, the review of gene therapy clinical 
trial protocols would be largely handled by local IRBs and institutional biosafety committees, or IBCs, in addition to the 
FDA. Furthermore, in 2019, the NIH removed from public access the Genetic Modification Clinical Research 
Information System database, which previously contained substantial amounts of safety and other participant information 
regarding human gene therapy trials performed up to that time. 

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Manufacturing and Other Regulatory Requirements 

Concurrently with clinical trials, sponsors usually complete additional animal safety studies, develop additional 

information about the chemistry and physical characteristics of the product candidate and finalize a process for 
manufacturing commercial quantities of the product candidate in accordance with cGMP requirements. The 
manufacturing process must be capable of consistently producing quality batches of the product candidate and, among 
other criteria, the sponsor must develop methods for testing the identity, strength, quality, and purity of the finished 
product. Additionally, appropriate packaging must be selected and tested, and stability studies must be conducted to 
demonstrate that the product candidate does not undergo unacceptable deterioration over its shelf life. 

Specifically, the FDA’s regulations require that pharmaceutical products be manufactured in specific approved 

facilities and in accordance with cGMPs. The cGMP regulations include requirements relating to organization of 
personnel, buildings and facilities, equipment, control of components and product containers and closures, production 
and process controls, packaging and labeling controls, holding and distribution, laboratory controls, records and reports 
and returned or salvaged products. Manufacturers and other entities involved in the manufacture and distribution of 
approved pharmaceuticals are required to register their establishments with the FDA and some state agencies, and they 
are subject to periodic unannounced inspections by the FDA for compliance with cGMPs and other requirements. The 
PREVENT Pandemics Act, which was enacted in December 2022, clarifies that foreign drug manufacturing 
establishments are subject to registration and listing requirements even if a drug or biologic undergoes further 
manufacture, preparation, propagation, compounding, or processing at a separate establishment outside of the United  
States prior to being imported or offered for import into the United States. Inspections must follow a “risk-based 
schedule” that may result in certain establishments being inspected more frequently. Manufacturers may also have to 
provide, on request, electronic or physical records regarding their establishments. Delaying, denying, limiting, or 
refusing inspection by the FDA may lead to a product being deemed to be adulterated. Changes to the manufacturing 
process, specifications or container closure system for an approved product are strictly regulated and often require prior 
FDA approval before being implemented. The FDA’s regulations also require, among other things, the investigation and 
correction of any deviations from cGMP and the imposition of reporting and documentation requirements upon the 
sponsor and any third-party manufacturers involved in producing the approved product. 

Submission of a BLA to the FDA 

FDA approval is required before any new gene therapy product or dosage form, including a new use of a 

previously approved gene therapy product, can be marketed in the United States. Thus, assuming successful completion 
of all required testing in accordance with all applicable regulatory requirements, detailed investigational gene therapy 
product information is submitted to the FDA in the form of a BLA requesting approval to market the product for one or 
more indications. The BLA must include results of product development, laboratory and animal studies, human studies, 
information on the manufacture and composition of the product, proposed labeling and other relevant information. Under 
the Prescription Drug User Fee Act, or PDUFA, each BLA must be accompanied by a significant user fee unless an 
exception or waiver applies, such as the first application filed by a small business or BLAs for product candidates 
designated as orphan drugs, unless the product candidate includes an indication that is not for a rare disease or condition. 

The FDA conducts a preliminary review of all applications within 60 days of receipt and must inform the 

sponsor at that time or before whether an application is sufficiently complete to permit substantive review. In pertinent 
part, FDA’s regulations state that an application “shall not be considered as filed until all pertinent information and data 
have been received” by the FDA. In the event that FDA determines that an application does not satisfy this standard, it 
will issue a Refuse to File, or RTF, determination to the sponsor. In this event, the BLA must be resubmitted. 

If the submission is accepted for filing, the FDA’s goal is to review the BLA, within ten months for a standard 

review, or, if the BLA relates to an unmet medical need in the treatment of a serious or life-threatening condition, 
perform a priority review, within six months. The review process may be extended by the FDA for three additional 
months to consider new information or in the case of a clarification provided by the sponsor to address an outstanding 
deficiency identified by the FDA following the original submission. Despite these review goals, it is not uncommon for 
FDA review of an application to extend beyond the PDUFA target action date. 

36 

The FDA may refer applications for novel biological products or biological products that present difficult 

questions of safety or efficacy to an advisory committee, typically a panel that includes clinicians and other experts, for 
review, evaluation and a recommendation as to whether the application should be approved and under what conditions. 
The FDA is not bound by the recommendations of an advisory committee, but it considers such recommendations 
carefully when making decisions. During the biological product approval process, the FDA also will determine whether a 
REMS is necessary to assure the safe use of the biological product. If the FDA concludes a REMS is needed, the sponsor 
of the BLA must submit a proposed REMS; the FDA will not approve the BLA without a REMS, if required. 

In connection with its review of a BLA, the FDA will inspect the facilities at which the product is 

manufactured. The FDA will not approve the product unless it determines that the manufacturing processes and facilities 
are in compliance with cGMP requirements and adequate to assure consistent production of the product within required 
specifications. Additionally, the FDA will typically inspect one or more clinical trial sites to assure that the clinical trials 
were conducted in compliance with IND study requirements and GCP requirements. With passage of FDORA, Congress 
clarified the FDA’s authority to conduct inspections by expressly permitting inspection of facilities involved in the 
preparation, conduct, or analysis of clinical and non-clinical studies submitted to the FDA as well as other persons 
holding study records or involved in the study process. To assure cGMP and GCP compliance, a sponsor must incur 
significant expenditure of time, money and effort in the areas of training, record keeping, production, and quality control. 

The FDA’s Decision on a BLA 

The FDA reviews an application to determine, among other things, whether the product is safe, pure and potent 

for its intended use(s), with the latter determination being made on the basis of substantial evidence. The FDA has 
interpreted this evidentiary standard to require at least two adequate and well-controlled clinical investigations to 
establish the efficacy of a new product. Under certain circumstances, however, FDA has indicated that a single trial with 
certain characteristics and additional information may satisfy this standard. After evaluating the application and all 
related information, including the advisory committee recommendations, if any, and inspection reports of manufacturing 
facilities and clinical trial sites, the FDA will issue either a Complete Response Letter, or CRL, or an approval letter. To 
reach this determination, the FDA must determine that the expected benefits of the proposed product outweigh its 
potential risks to patients. 

A CRL indicates that the review cycle of the application is complete, and the application will not be approved in 

its present form. A CRL generally outlines the deficiencies in the submission and may require substantial additional 
testing or information in order for the FDA to reconsider the application. The CRL may require additional clinical or 
other data, additional pivotal Phase 3 clinical trial(s) and/or other significant and time- consuming requirements related 
to clinical trials, preclinical studies or manufacturing. If a CRL is issued, the sponsor will have one year to respond to the 
deficiencies identified by the FDA, at which time the FDA can deem the application withdrawn or, in its discretion, grant 
the sponsor an additional six-month extension to respond. For those seeking to challenge the FDA’s CRL decision, the 
FDA has indicated that sponsors may request a formal hearing on the CRL or they may file a request for reconsideration 
or a request for a formal dispute resolution. 

An approval letter, on the other hand, authorizes commercial marketing of the product with specific prescribing 
information for specific indications. That is, the approval will be limited to the conditions of use (e.g., patient population, 
indication) described in the FDA-approved labeling. Further, depending on the specific risk(s) to be addressed, the FDA 
may require that contraindications, warnings or precautions be included in the product labeling, require that post-
approval trials, including Phase 4 clinical trials, be conducted to further assess a product’s safety after approval, require 
testing and surveillance programs to monitor the product after commercialization or impose other conditions, including 
distribution and use restrictions or other risk management mechanisms under a REMS which can materially affect the 
potential market and profitability of the product. The FDA may prevent or limit further marketing of a product based on 
the results of post-marketing trials or surveillance programs. After approval, some types of changes to the approved 
product, such as adding new indications, manufacturing changes and additional labeling claims, are subject to further 
testing requirements and FDA review and approval. 

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Post-Approval Requirements 

Gene therapy products manufactured or distributed pursuant to regulatory approvals are subject to pervasive and 

continuing regulation by the regulatory authorities, including, among other things, requirements relating to formal 
commitments for post approval clinical trials and studies, manufacturing, recordkeeping, periodic reporting, product 
sampling and distribution, marketing, labeling, advertising and promotion and reporting of adverse experiences with the 
product. After approval, most changes to the approved product, such as adding new indications or other labeling claims 
are subject to prior regulatory authority review and approval. 

Manufacturers are subject to periodic unannounced inspections by regulatory authorities and country or state 

agencies for compliance with cGMP and other requirements. Changes to the manufacturing process are strictly regulated, 
and, depending on the significance of the change, may require prior regulatory approval before being implemented. 
Regulations also require investigation and correction of any deviations from cGMP and impose reporting and 
documentation requirements upon us and any third-party manufacturers that we may decide to use. Accordingly, 
manufacturers must continue to expend time, money and effort in the area of production and quality control to maintain 
compliance with cGMP and other aspects of regulatory compliance. 

Further, although physicians may prescribe legally available products for unapproved uses or patient 
populations, which are commonly referred to as “off-label uses,” manufacturers may not market or promote such uses. 
The FDA and other agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses, and a 
company that is found to have improperly promoted off-label uses may be subject to significant liability. In September 
2021, the FDA published final regulations which describe the types of evidence that the FDA will consider in 
determining the intended use of a biologic. If a company is found to have promoted off-label uses, it may become subject 
to administrative and judicial enforcement by the FDA, the Department of Justice, or the Office of the Inspector General 
of the HHS, as well as state authorities. 

It may be permissible, under very specific, narrow conditions, for a manufacturer to engage in nonpromotional, 

non-misleading communication regarding off-label information, such as distributing scientific or medical journal 
information. Moreover, with passage of the Pre-Approval Information Exchange Act, or PIE Act, in December 2022, 
sponsors of products that have not been approved may proactively communicate to payors certain information about 
products in development to help expedite patient access upon product approval. Previously, such communications were 
permitted under FDA guidance, but the new legislation explicitly provides protection to sponsors who convey certain 
information about products in development to payors, including unapproved uses of approved products. 

Expedited Review Programs 

The FDA is authorized to expedite the review of applications in several ways. None of these expedited 
programs, however, changes the standards for approval but each may help expedite the development or approval process 
governing product candidates. 

•  Fast Track Designation. Candidate products are eligible for Fast Track designation if they are intended to 
treat a serious or life-threatening condition and demonstrate the potential to address unmet medical needs 
for the condition. Fast Track designation applies to the combination of the product candidate and the 
specific indication for which it is being studied. In addition to other benefits, such as the ability to have 
greater interactions with the FDA, the FDA may initiate review of sections of a Fast Track application 
before the application is complete, a process known as rolling review.  

•  Breakthrough therapy designation. To qualify for the breakthrough therapy program, product candidates 

must be intended to treat a serious or life-threatening disease or condition and preliminary clinical evidence 
must indicate that such product candidates may demonstrate substantial improvement on one or more 
clinically significant endpoints over existing therapies. The FDA will seek to ensure the sponsor of a 
breakthrough therapy product candidate receives intensive guidance on an efficient development program, 
intensive involvement of senior managers and experienced staff on a proactive, collaborative and cross-
disciplinary review and rolling review.  

38 

•  Priority review. A product candidate is eligible for priority review if it treats a serious condition and, if 

approved, it would be a significant improvement in the safety or effectiveness of the treatment, diagnosis or 
prevention compared to marketed products. FDA aims to complete its review of priority review 
applications within six months as opposed to ten months for standard review.  

•  Accelerated approval. Biologic products studied for their safety and effectiveness in treating serious or life-
threatening illnesses and that provide meaningful therapeutic benefit over existing treatments may receive 
accelerated approval. Accelerated approval means that a product candidate may be approved on the basis of 
adequate and well controlled clinical trials establishing that the product candidate has an effect on a 
surrogate endpoint that is reasonably likely to predict a clinical benefit, or on the basis of an effect on a 
clinical endpoint other than survival or irreversible morbidity or mortality or other clinical benefit, taking 
into account the severity, rarity and prevalence of the condition and the availability or lack of alternative 
treatments. As a condition of approval, the FDA may require that a sponsor of a biologic product candidate 
receiving accelerated approval perform adequate and well controlled post-marketing clinical trials. In 
addition, the FDA currently requires as a condition for accelerated approval pre-approval of promotional 
materials. With passage of FDORA in December 2022, Congress modified certain provisions governing 
accelerated approval of drug and biologic products. Specifically, the new legislation authorized the FDA to: 
require a sponsor to have its confirmatory clinical trial underway before accelerated approval is awarded, 
require a sponsor of a product granted accelerated approval to submit progress reports on its post-approval 
studies to the FDA every six months until the study is completed; and use expedited procedures to 
withdraw accelerated approval of an NDA or BLA after the confirmatory trial fails to verify the product 
candidate’s clinical benefit. Further, FDORA requires the FDA to publish on its website “the rationale for 
why a post-approval study is not appropriate or necessary” whenever it decides not to require such a study 
upon granting accelerated approval. 

•  Regenerative advanced therapy. With passage of the 21st Century Cures Act, or the Cures Act, in 

December 2016, Congress authorized the FDA to accelerate review and approval of products designated as 
regenerative advanced therapies. A product is eligible for this designation if it is a regenerative medicine 
therapy that is intended to treat, modify, reverse or cure a serious or life-threatening disease or condition 
and preliminary clinical evidence indicates that the product candidate has the potential to address unmet 
medical needs for such disease or condition. The benefits of a regenerative advanced therapy designation 
include early interactions with the FDA to expedite development and review, benefits available to 
breakthrough therapies, potential eligibility for priority review and accelerated approval based on surrogate 
or intermediate endpoints. 

U.S. Orphan Drug Designation and Exclusivity 

A gene therapy product may qualify for orphan drug designation, or ODD, under the Orphan Drug Act, if it is 

intended to treat a rare disease or condition, which is generally a disease or condition that affects fewer than 200,000 
individuals in the United States, or more than 200,000 individuals in the United States and for which there is no 
reasonable expectation that the cost of developing and making a drug or biological product available in the United States 
for this type of disease or condition will be recovered from sales of the product. ODD must be requested before 
submitting a BLA. After the FDA grants ODD, the identity of the therapeutic agent and its potential orphan use are 
disclosed publicly by the FDA. ODD entitles a party to financial incentives such as opportunities for grant funding 
towards clinical study costs, tax advantages, and user-fee waivers. ODD does not convey any advantage in or shorten the 
duration of the regulatory review and approval process.  

If a gene therapy product that has ODD receives the first FDA approval for the disease or condition for which it 

has such designation, the product is entitled to orphan product exclusivity, which means that the FDA may not approve 
any other applications to market the same gene therapy product for the same indication for seven years, except in limited 
circumstances, such as not being able to supply the product for patients or showing clinical superiority to the product 
with orphan exclusivity. Competitors, however, may receive approval of a different gene therapy for the indication for 
which the orphan product has exclusivity or obtain approval for the same product but for a different indication for which 
the orphan product has exclusivity. Orphan-drug exclusivity also could block the approval of one of our products for 

39 

seven years if a competitor obtains approval of the same gene therapy as defined by the FDA. In September 2021, the 
FDA issued final guidance describing its current thinking on when a gene therapy product is the “same” as another 
product for purposes of orphan exclusivity. Under the guidance, if either the transgene or vector differs between two 
gene therapy products in a manner that does not reflect “minor” differences, the two products would be considered 
different drugs for orphan drug exclusivity purposes. The FDA will determine whether two vectors from the same viral 
class are the same on a case-by-case basis and may consider additional key features in assessing the sameness. 

In September 2021, the Court of Appeals for the 11th Circuit held that, for the purpose of determining the scope 

of market exclusivity, the term “same disease or condition” in the statute means the designated “rare disease or 
condition” and could not be interpreted by the FDA to mean the “indication or use.” Thus, the court concluded, orphan 
drug exclusivity applies to the entire designated disease or condition rather than the “indication or use.” Although there 
have been legislative proposals to overrule this decision, they have not been enacted into law. On January 23, 2023, the 
FDA announced that, in matters beyond the scope of that court order, the FDA will continue to apply its existing 
regulations tying orphan-drug exclusivity to the uses or indications for which the orphan drug was approved. 

Orphan drug products are also eligible for Rare Pediatric Disease Designation if greater than 50% of patients 
living with the disease are under age 18. A priority review voucher, or PRV, will be given to the sponsor of a product 
with a Rare Pediatric Disease Designation at the time of product approval that is transferable to another company. A 
PRV is a voucher that the FDA issues to a sponsor of a rare pediatric disease or tropical disease product application at 
the time of the marketing application approval. Vouchers are transferable to other sponsors that may apply it to their new 
drug applications or BLAs. A PRV entitles the holder to designate a single human drug application submitted under 
Section 505(b)(1) of the FDCA or Section 351 of the PHSA as qualifying for a priority review. An FDA priority review 
may expedite the review process of a marketing application reducing the review time from ten months after formal 
acceptance of the file to six months after formal acceptance of the file. Applying the PRV to a marketing application 
does not ensure the FDA’s approval of the marketing application and all requirements supporting the safety and efficacy 
of the product must be met. 

Biosimilars and Exclusivity  

When a biological product is licensed for marketing by FDA with approval of a BLA, the product may be 
entitled to certain types of market and data exclusivity barring FDA from approving competing products for certain 
periods of time. In March 2010, the Patient Protection and Affordable Care Act, as amended by the Health Care and 
Education Reconciliation Act of 2010, or collectively the ACA, was enacted in the United States and included the 
Biologics Price Competition and Innovation Act of 2009, or the BPCIA. The BPCIA amended the PHSA to create an 
abbreviated approval pathway for biological products that are biosimilar to or interchangeable with an FDA-licensed 
reference biological product. To date, the FDA has approved a number of biosimilars and several interchangeable 
biosimilar products. In December 2022, Congress clarified through FDORA that the FDA may approve multiple first 
interchangeable biosimilar biological products so long as the products are all approved on the first day on which such a 
product is approved as interchangeable with the reference product.  

A reference biologic is granted twelve years of exclusivity from the time of first licensure of the reference 

product. Approval of a 351(k) application may not be made effective until twelve years after the date of first licensure of 
the reference product, which under the statute excludes the date of licensure of supplements and certain other 
applications. Additionally, a 351(k) application for a biosimilar or interchangeable biological product cannot be 
submitted for review until four years after the date on which the reference product was first licensed under section 351(a) 
of the PHSA. Even if a product is considered to be a reference product eligible for exclusivity, however, another 
company could market a competing version of that product if the FDA approves a full BLA for such product containing 
the sponsor’s own preclinical data and data from adequate and well controlled clinical trials to demonstrate the safety, 
purity, and potency of their product. There have been recent government proposals to reduce the twelve-year reference 
product exclusivity period, but none has been enacted to date. At the same time, since passage of the BPCIA, many states 
have passed laws or amendments to laws, which address pharmacy practices involving biosimilar products. 

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U.S. Patent Term Restoration 

Depending upon the timing, duration and specifics of the FDA approval of the use of our product candidates, 

some of our U.S. patents may be eligible for limited patent term extension under the Drug Price Competition and Patent 
Term Restoration Act of 1984, commonly referred to as the Hatch-Waxman Amendments. The Hatch-Waxman 
Amendments permit a patent restoration term of up to five years as compensation for patent term lost during product 
development and the FDA regulatory review process. However, patent term restoration cannot extend the remaining term 
of a patent beyond a total of 14 years from the product’s approval date. The patent term restoration period is generally 
one-half the time between the effective date of an IND and the submission date of a BLA plus the time between the 
submission date of a BLA and the approval of that application, less any time the sponsor failed to act with due diligence. 
Only one patent applicable to an approved biological product is eligible for the extension and the application for the 
extension must be submitted prior to the expiration of the patent. The U.S. Patent and Trademark Office, in consultation 
with the FDA, reviews and approves the application for any patent term extension or restoration. In the future, we may 
intend to apply for restoration of patent term for one of our currently owned or licensed patents to add patent life beyond 
its current expiration date, depending on the expected length of the clinical trials and other factors involved in the filing 
of the relevant BLA. 

Other Healthcare Laws  

Although we currently do not have any products on the market, we will be subject to additional healthcare 

regulation and enforcement by the federal government and by authorities in the states in which we conduct our business, 
if and when our product candidates are approved by the FDA and subject to federal healthcare reimbursement. Such laws 
include, without limitation, state and federal anti-kickback, fraud and abuse, false claims, privacy and security and 
physician sunshine laws and regulations. In addition, the U.S. Foreign Corrupt Practices Act, to which we are subject, 
prohibits corporations and individuals from engaging in certain activities to obtain or retain business or to influence a 
person working in an official capacity. It is illegal to pay, offer to pay or authorize the payment of anything of value to 
any foreign government official, government staff member, political party or political candidate in an attempt to obtain 
or retain business or to otherwise influence a person working in an official capacity. If our operations are found to be in 
violation of any of such laws or any other governmental regulations that apply to us, we may be subject to penalties, 
including, without limitation, administrative, civil and criminal penalties, damages, fines, disgorgement, the curtailment 
or restructuring of our operations, exclusion from participation in federal and state healthcare programs and 
imprisonment, any of which could adversely affect our ability to operate our business and our financial results. 

Healthcare Reform 

A primary trend in the U.S. healthcare industry and elsewhere is cost containment. There have been a number of 

federal and state proposals during the last few years regarding the pricing of biologic products, limiting coverage and 
reimbursement for medical products and other changes to the healthcare system in the United States. In March 2010, the 
United States Congress enacted the ACA, which, among other things, includes changes to the coverage and payment for 
pharmaceutical products under government healthcare programs. The ACA is intended to broaden access to health 
insurance, reduce or constrain the growth of healthcare spending, enhance remedies against fraud and abuse, add 
transparency requirements for the healthcare and health insurance industries, impose taxes and fees on the health 
industry and impose additional health policy reforms. Since enactment of the ACA, there have been, and continue to be, 
numerous legal challenges and Congressional actions to repeal and replace provisions of the law. Litigation and 
legislation over the ACA are likely to continue, with unpredictable and uncertain results. 

In March 2010, the United States Congress enacted the ACA, which, among other things, includes changes to 

the coverage and payment for products under government healthcare programs. Other legislative changes have been 
proposed and adopted in the United States since the ACA was enacted. For example, in August 2011, the Budget Control 
Act of 2011, among other things, created measures for spending reductions by Congress. A Joint Select Committee on 
Deficit Reduction, tasked with recommending a targeted deficit reduction of at least $1.2 trillion for the years 2012 
through 2021, was unable to reach required goals, thereby triggering the legislation’s automatic reduction to several 
government programs. This includes aggregate reductions of Medicare payments to providers of up to 2% per fiscal year, 
which will remain in effect through 2031 pursuant to the Coronavirus Aid, Relief and Economic Security Act, or 

41 

CARES Act. These Medicare sequester reductions were reduced and suspended through the end of June 2022, with the 
full 2% cut resuming thereafter. The American Taxpayer Relief Act of 2012, which was enacted in January 2013, among 
other things, further reduced Medicare payments to several providers, including hospitals, imaging centers, and cancer 
treatment centers, and increased the statute of limitations period for the government to recover overpayments to 
providers from three to five years. These laws may result in additional reductions in Medicare and other healthcare 
funding and otherwise affect the prices we may obtain for any of our product candidates for which we may obtain 
regulatory approval or the frequency with which any such product candidate is prescribed or used. Indeed, under current 
legislation, the actual reductions in Medicare payments may vary up to 4%. 

Since enactment of the ACA, there have been, and continue to be, numerous legal challenges and Congressional 

actions to repeal and replace provisions of the law. For example, with enactment of the Tax Cuts and Jobs Act of 2017, 
or the TCJA, which was signed by President Trump on December 22, 2017, Congress repealed the “individual mandate.” 
The repeal of this provision, which requires most Americans to carry a minimal level of health insurance, became 
effective in 2019. Further, on December 14, 2018, a United States District Court judge in the Northern District of Texas 
ruled that the individual mandate portion of the ACA is an essential and inseverable feature of the ACA, and therefore 
because the mandate was repealed as part of the TJCA, the remaining provisions of the ACA are invalid as well. The 
United States Supreme Court heard this case on November 10, 2020 and, on June 17, 2021, dismissed this action after 
finding that the plaintiffs do not have standing to challenge the constitutionality of the ACA. Litigation and legislation 
over the ACA are likely to continue, with unpredictable and uncertain results. 

Although the previous administration took executive actions to undermine or delay implementation of the ACA, 
those actions were rescinded with issuance of an Executive Order on January 28, 2021 by President Biden, which directs 
federal agencies to reconsider rules and other policies that limit Americans’ access to health care, and consider actions 
that will protect and strengthen that access. Under this Executive Order, federal agencies are directed to re-examine: 
policies that undermine protections for people with pre-existing conditions, including complications related to COVID-
19; demonstrations and waivers under Medicaid and the ACA that may reduce coverage or undermine the programs, 
including work requirements; policies that undermine the Health Insurance Marketplace or other markets for health 
insurance; policies that make it more difficult to enroll in Medicaid and the ACA; and policies that reduce affordability 
of coverage or financial assistance, including for dependents. 

Pharmaceutical Price Reform 

The prices of prescription pharmaceuticals have also been the subject of considerable discussion in the United 
States. There have been several recent United States congressional inquiries, as well as proposed and enacted state and 
federal legislation designed to, among other things, bring more transparency to pharmaceutical pricing, review the 
relationship between pricing and manufacturer patient programs, and reduce the costs of pharmaceuticals under 
Medicare and Medicaid. In 2020, President Trump issued several executive orders intended to lower the costs of 
prescription products and certain provisions in these orders have been incorporated into regulations. These regulations 
include an interim final rule implementing a most favored nation model for prices that would tie Medicare Part B 
payments for certain physician-administered pharmaceuticals to the lowest price paid in other economically advanced 
countries, effective January 1, 2021. That rule, however, has been subject to a nationwide preliminary injunction and, on 
December 29, 2021, the Centers for Medicare & Medicaid Services, or CMS, issued a final rule to rescind it. With 
issuance of this rule, CMS stated that it will explore all options to incorporate value into payments for Medicare Part B 
pharmaceuticals and improve beneficiaries’ access to evidence-based care. 

In addition, in October 2020, HHS and the FDA published a final rule allowing states and other entities to 

develop a Section 804 Importation Program, or SIP, to import certain prescription products from Canada into the United 
States. The final rule is currently the subject of ongoing litigation, but at least six states (Vermont, Colorado, Florida, 
Maine, New Mexico, and New Hampshire) have passed laws allowing for the importation of products from Canada with 
the intent of developing SIPs for review and approval by the FDA. Further, on November 20, 2020, HHS finalized a 
regulation removing safe harbor protection for price reductions from pharmaceutical manufacturers to plan sponsors 
under Part D, either directly or through pharmacy benefit managers, unless the price reduction is required by law. The 
final rule would eliminate the current safe harbor for Medicare drug rebates and create new safe harbors for beneficiary 
point-of-sale discounts and pharmacy benefit manager service fees. It originally was set to go into effect on January 1, 

42 

2022, but with passage of the Inflation Reduction Act of 2022, or IRA, it has been delayed by Congress to January 1, 
2032. 

On July 9, 2021, President Biden signed Executive Order 14063, which focuses on, among other things, the 

price of pharmaceuticals. To address these costs, the executive order directs HHS to create a plan within 45 days to 
combat “excessive pricing of prescription drugs and enhance domestic pharmaceutical supply chains, to reduce the prices 
paid by the federal government for such drugs, and to address the recurrent problem of price gouging.” Thereafter, on 
September 9, 2021, HHS released its plan to reduce drug prices. The key features of that plan are to: (a) make drug 
prices more affordable and equitable for all consumers and throughout the health care system by supporting drug price 
negotiations with manufacturers; (b) improve and promote competition throughout the prescription drug industry by 
supporting market changes that strengthen supply chains, promote biosimilars and generic drugs, and increase 
transparency; and (c) foster scientific innovation to promote better healthcare and improve health by supporting public 
and private research and making sure that market incentives promote discovery of valuable and accessible new 
treatments. 

More recently, on August 16, 2022, the IRA was signed into law by President Biden. The new legislation has 

implications for Medicare Part D, which is a program available to individuals who are entitled to Medicare Part A or 
enrolled in Medicare Part B to give them the option of paying a monthly premium for outpatient prescription drug 
coverage. Among other things, the IRA requires manufacturers of certain drugs to engage in price negotiations with 
Medicare (beginning in 2026), with prices that can be negotiated subject to a cap; imposes rebates under Medicare Part B 
and Medicare Part D to penalize price increases that outpace inflation (first due in 2023); and replaces the Part D 
coverage gap discount program with a new discounting program (beginning in 2025). The IRA permits the Secretary of 
the HHS to implement many of these provisions through guidance, as opposed to regulation, for the initial years.  

Specifically, with respect to price negotiations, Congress authorized Medicare to negotiate lower prices for 

certain costly single-source drug and biologic products that do not have competing generics or biosimilars and are 
reimbursed under Medicare Part B and Part D. CMS may negotiate prices for ten high-cost drugs paid for by Medicare 
Part D starting in 2026, followed by 15 Part D drugs in 2027, 15 Part B or Part D drugs in 2028, and 20 Part B or Part D 
drugs in 2029 and beyond. This provision applies to drug products that have been approved for at least 9 years and 
biologics that have been licensed for 13 years, but it does not apply to drugs and biologics that have been approved for a 
single rare disease or condition. Further, the legislation subjects drug manufacturers to civil monetary penalties and a 
potential excise tax for failing to comply with the legislation by offering a price that is not equal to or less than the 
negotiated “maximum fair price” under the law or for taking price increases that exceed inflation. The legislation also 
requires manufacturers to pay rebates for drugs in Medicare Part D whose price increases exceed inflation. The new law 
also caps Medicare out-of-pocket drug costs at an estimated $4,000 a year in 2024 and, thereafter beginning in 2025, at 
$2,000 a year. 

At the state level, individual states are increasingly aggressive in passing legislation and implementing 
regulations designed to control pharmaceutical and biological product pricing, including price or patient reimbursement 
constraints, discounts, restrictions on certain product access and marketing cost disclosure and transparency measures, 
and, in some cases, designed to encourage importation from other countries and bulk purchasing. In addition, regional 
health care authorities and individual hospitals are increasingly using bidding procedures to determine what 
pharmaceutical products and which suppliers will be included in their prescription product and other health care 
programs. These measures could reduce the ultimate demand for our products, once approved, or put pressure on our 
product pricing. We expect that additional state and federal healthcare reform measures will be adopted in the future, any 
of which could limit the amounts that federal and state governments will pay for healthcare products and services, which 
could result in reduced demand for our product candidates or additional pricing pressures. 

Additional Regulation  

In addition to the foregoing, state and federal laws regarding environmental protection and hazardous 

substances, including the Occupational Safety and Health Act, the Resource Conservancy and Recovery Act and the 
Toxic Substances Control Act, affect our business. These and other laws govern our use, handling and disposal of 
various biological, chemical and radioactive substances used in, and wastes generated by, our operations. If our 

43 

operations result in contamination of the environment or expose individuals to hazardous substances, we could be liable 
for damages and governmental fines. We believe that we are in material compliance with applicable environmental laws 
and that continued compliance therewith will not have a material adverse effect on our business. We cannot predict, 
however, how changes in these laws may affect our future operations.  

Government Regulation Outside of the United States  

In addition to regulations in the United States, we will be subject to a variety of regulations in other jurisdictions 

governing, among other things, clinical trials and any commercial sales and distribution of our products. Because 
biologically sourced raw materials are subject to unique contamination risks, their use may be restricted in some 
countries.  

Whether or not we obtain FDA approval for a product, we must obtain the requisite approvals from regulatory 

authorities in foreign countries prior to the commencement of clinical trials or marketing of the product in those 
countries. Certain countries outside of the United States have a similar process that requires the submission of a clinical 
trial application much like the IND prior to the commencement of human clinical trials, e.g., a clinical trial application 
for each clinical trial for each EU country in which the trial is conducted; a clinical trial notification is required in Japan.  

If we fail to comply with applicable foreign regulatory requirements, we may be subject to, among other things, 

fines, suspension or withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and 
criminal prosecution.  

Our Corporate Information  

We were incorporated under the laws of Delaware in June 2013. Our principal executive offices are located at 

64 Sidney Street, Cambridge, MA 02139. Other operations, including laboratory space, are located at 75 Hayden 
Avenue, Lexington, MA. We lease our office and laboratory space, which consist of approximately 26,148 square feet 
located in Cambridge, Massachusetts and 32,142 square feet located in Lexington, MA. Our lease in Cambridge expires 
in 2026 and our lease in Lexington expires in 2031.  

Employees and Human Capital Resources 

As of December 31, 2022, we employed 125 full-time employees in the United States, including 94 in research 

and development positions and 31 in general and administrative positions. Approximately 40 of our employees have 
either an MD or PhD degree. We have never had a work stoppage, and none of our employees is represented by a labor 
organization or under any collective-bargaining arrangements. We consider our employee relations to be positive. 

Our human capital resources objectives include, as applicable, identifying, recruiting, retaining, incentivizing 

and integrating our existing and additional employees. The principal purposes of our equity incentive plans are to attract, 
retain and motivate our employees and directors and selected consultants through the granting of stock-based 
compensation awards. 

Available Information 

Our Internet address is http://www.voyagertherapeutics.com. We make available, free of charge, on or through 

our website our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, proxy 
statements and any amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities 
and Exchange Act as soon as reasonably practicable after such material is electronically filed with or furnished to the 
Securities and Exchange Commission, or the SEC. The information on our website is not part of this Annual Report for 
the year ended December 31, 2022. 

44 

 
 
 
 
 
 
 
ITEM 1A. 

  RISK FACTORS 

The following risk factors and other information in this Annual Report on Form 10-K, including our financial 

statements and related notes thereto, should be carefully considered. The risks and uncertainties described below are not 
the only ones we face. Additional risks and uncertainties not presently known to us or that we presently deem less 
significant may also impair our business operations. Please see the discussion under the caption “Forward-Looking 
Statements” in this Annual Report on Form 10-K for a discussion of some of the forward-looking statements that are 
qualified by these risk factors. If any of the following risks occur, our business, financial condition, results of operations 
and future growth prospects could be materially and adversely affected. 

Risks Related to Our Financial Position and Need for Capital 

We have a history of incurring significant losses and anticipate that we will continue to incur losses for the 
foreseeable future and may never achieve or maintain consistent profitability. 

We are an early-stage gene therapy company and have not yet generated revenues from the sales of our product 
candidates. All of our product candidates are in the early stages of development. Investment in biotechnology companies 
is highly speculative because it entails substantial upfront capital expenditures and significant risk that any product 
candidates will fail to be safe and efficacious, obtain regulatory approval or become commercially viable. We have not 
yet demonstrated the ability to complete any clinical trials of our product candidates, obtain marketing approvals, 
manufacture a commercial-scale product or conduct sales and marketing activities necessary for successful 
commercialization. We continue to incur significant expenses related to research and development, and other operations 
in order to commercialize our product candidates. We have a history of incurring significant operating losses. We had net 
losses of $46.4 million and $71.2 million for the year ended December 31, 2022 and December 31, 2021, respectively. 
As of December 31, 2022, we had an accumulated deficit of $393.5 million. 

We historically have financed our operations primarily through private placements of our redeemable 

convertible preferred stock, public offerings of our common stock, and strategic collaborations, including our prior 
collaborations with Sanofi Genzyme Corporation, or Sanofi Genzyme, AbbVie Biotechnology Ltd and AbbVie Ireland 
Unlimited Company, and our ongoing collaborations with Neurocrine Biosciences, Inc., or Neurocrine; our option and 
license agreement, or the Pfizer Agreement, with Pfizer Inc., or Pfizer; and our option and license agreement, or the 
Novartis Agreement, with Novartis Pharma, AG, or Novartis. We refer to our ongoing collaborations with Neurocrine 
collectively as the Neurocrine Collaborations. 

To date, we have devoted substantially all of our financial resources to building our gene therapy platform, 
selecting product programs, conducting research and development, including preclinical development of our product 
candidates, building our intellectual property portfolio, building our team, and establishing strategic collaborations. We 
expect that it could be several years before we have a commercialized product, if ever. We expect to continue to incur 
significant expenses and increasing operating losses for the foreseeable future. We also anticipate the cost of goods and 
services and the levels of compensation paid to employees will increase due to inflationary conditions existing in the 
general economy. The net losses we incur may fluctuate significantly from quarter to quarter. 

We anticipate that our expenses will increase substantially if, and as, we: 

• 

• 

• 

conduct preclinical development activities and initiate investigational new drug, or IND, application-
enabling studies and clinical trials in connection with our tau antibody program and our SOD1 ALS gene 
therapy program; 

continue investing in our gene therapy platform to optimize capsid engineering and payload development, 
manufacturing, dosing, and delivery techniques by continuing to develop our proprietary antibodies and 
vectorized antibody platform; 

increase our investment in and support for TRACERTM (Tropism Redirection of AAV by Cell Type-
Specific Expression of RNA), our proprietary discovery platform to facilitate the selection of AAV capsids 

45 

 
and expand our investment to discover TRACER capsids with broad tropism in central nervous system, or 
CNS and other tissues with cell-specific transduction properties for particular therapeutic applications; 

conduct joint research and development under our strategic collaborations for the research, development, 
and commercialization of certain of our pipeline programs, including our FA Program pursuant to a 
collaboration with Neurocrine entered into in January 2019, or the 2019 Neurocrine Collaboration 
Agreement, and our GBA1 gene therapy program pursuant to our collaboration and license agreement with 
Neurocrine entered into on January 8, 2023, or the 2023 Neurocrine Collaboration Agreement; 

initiate additional preclinical studies and clinical trials for, and continue research and development of, our 
other programs;  

continue our process research and development activities, as well as establish our research-grade and 
commercial manufacturing capabilities;  

identify additional diseases for treatment with our AAV gene therapies and develop additional programs or 
product candidates;  

seek marketing and regulatory approvals for any of our product candidates that successfully complete 
clinical development; 

• 

• 

• 

• 

• 

•  maintain, expand, protect and enforce our intellectual property portfolio;  

• 

• 

• 

• 

identify, acquire or in-license other product candidates and technologies; 

expand our operational, financial and management systems and personnel, including personnel to support 
our clinical development, manufacturing and commercialization efforts and our operations as a public 
company;  

increase our product liability and clinical trial insurance coverage as we expand our clinical trials and 
commercialization efforts; and  

continue to operate as a public company. 

Because of the numerous risks and uncertainties associated with pharmaceutical product development, we are 

unable to accurately predict the timing or amount of increased expenses. Our expenses will increase if: 

•  we are required by the FDA or the European Medicines Agency, or EMA, or other regulatory agencies to 
redesign or modify trials or studies or to perform trials or studies in addition to those currently expected; 

• 

• 

there are any delays in the receipt of regulatory clearance to begin our planned clinical programs; or  

there are any delays in enrollment of patients in or completing our clinical trials or the development of our 
product candidates. 

To become and remain profitable, we must develop and commercialize, alone or with our collaborators, product 

candidates with significant market potential, which will require us to be successful in a range of challenging activities. 
These activities include completing preclinical studies and clinical trials of our product candidates; obtaining marketing 
approval for these product candidates; contracting with third parties with expertise in current good manufacturing 
practices, or cGMPs, to manufacture our product candidates at clinical and commercial scale; marketing and selling 
those products that are approved; satisfying any post-marketing requirements and achieving an adequate level of market 
acceptance of and obtaining and maintaining adequate coverage and reimbursement from third-party payors for such 
products; and protecting our rights to our intellectual property portfolio. We may never succeed in any or all of these 
activities and, even if we do, we may never generate revenues that are significant or large enough to achieve profitability. 

46 

If we do achieve profitability, we may not be able to sustain or increase profitability on a quarterly or annual basis. Our 
failure to become and remain profitable would decrease the value of our company and could impair our ability to raise 
capital, maintain our research and development efforts, expand our business or continue our operations. A decline in the 
value of our company also could cause our stockholders to lose all or part of their investment. 

We may not be able to generate sufficient revenue from the commercialization of our product candidates and may 
never be consistently profitable. 

Our ability to generate revenue and achieve profitability depends on our ability, alone or with our collaboration 
partners, to successfully complete the development of, and obtain the regulatory approvals necessary to commercialize, 
our current and future product candidates. All of our product candidates are in the early stages of development. We do 
not anticipate generating revenues from product sales for at least the next several years, and we may never succeed in 
doing so. Our ability to generate future revenues from product sales depends heavily on our and our collaborators’ and 
licensors’ success in: 

• 

• 

• 

• 

completing preclinical and clinical development of our product candidates or product candidates 
incorporating our licensed capsids or other technologies and identifying new product candidates; 

seeking and obtaining regulatory and marketing approvals for product candidates for which we or they 
complete clinical trials; 

launching and commercializing product candidates for which we or they obtain regulatory and marketing 
approval by establishing a sales, marketing and distribution infrastructure or, alternatively, collaborating 
with a commercialization partner; 

obtaining and maintaining adequate coverage and reimbursement by government and third-party payors for 
our product candidates if and when approved; 

•  maintaining and enhancing a sustainable, scalable, reproducible and transferable manufacturing process for 

our vectors and product candidates; 

• 

• 

• 

• 

• 

• 

• 

• 

establishing and maintaining supply and manufacturing relationships with third parties that have the 
financial, operating and technical capabilities to provide adequate products and services, in both amount 
and quality, to support clinical development and the market demand for our or their product candidates, if 
and when approved; 

obtaining an adequate level of market acceptance of our or their product candidates as a viable treatment 
option; 

addressing any competing technological and market developments; 

implementing additional internal systems and infrastructure, as needed; 

negotiating favorable terms in any collaboration, option, licensing, or other arrangements into which we 
may enter and performing our obligations in such collaborations; 

obtaining, maintaining, protecting, enforcing and expanding our portfolio of intellectual property rights, 
including patents, trade secrets and know-how; 

avoiding and defending against third-party claims of interference or infringement; and 

attracting, hiring and retaining qualified personnel. 

Even if one or more of the product candidates that we develop is approved for commercial sale, we anticipate 

incurring significant costs associated with commercializing any approved product candidate. Our expenses could 

47 

increase beyond expectations if we are required by the FDA, EMA, or other regulatory authorities to redesign or modify 
preclinical studies or clinical trials or to perform preclinical studies or clinical trials in addition to those that we currently 
anticipate. Even if we are able to generate revenues from the sale of any approved products, we may not become 
profitable and may need to obtain additional funding to continue operations. 

We will need to raise additional funding, which may not be available on acceptable terms, or at all. Failure to obtain 
this necessary capital when needed may force us to delay, limit or terminate certain of our product development 
efforts or other operations. 

We expect our expenses to increase over time in connection with our ongoing and planned activities, 
particularly as we continue the research and development of, continue or initiate clinical trials of, and seek marketing 
approval for, our product candidates. In addition, if we obtain marketing approval for any of our product candidates, we 
expect to incur significant expenses related to product sales, medical affairs, marketing, manufacturing and distribution. 
We also continue to incur costs associated with operating as a public company. Accordingly, we will need to obtain 
substantial additional funding in connection with our continuing operations. If we are unable to raise capital or enter into 
business development transactions when needed or on acceptable terms, we could be forced to delay, reduce or eliminate 
certain of our research and development programs or any future commercialization efforts. 

Our operations have consumed significant amounts of cash since inception. As of December 31, 2022, our cash, 

cash equivalents, and marketable securities were $118.8 million. Based upon our current operating plan, we expect that 
our existing cash, cash equivalents, and marketable securities at December 31, 2022, together with the upfront payment 
received in February 2023 in connection with the 2023 Neurocrine Collaboration Agreement along with amounts 
expected to be received as reimbursement for development costs under our collaboration and license agreements with 
Neurocrine, will enable us to meet our planned operating expenses and capital expenditure requirements into 2025. 

Our future capital requirements will depend on many factors, including: 

• 

• 

• 

• 

• 

• 

• 

• 

the scope, progress, results, and costs of product discovery, preclinical studies and clinical trials for our 
product candidates; 

the scope, progress, results, costs, prioritization, and number of our research and development programs; 

the progress and status of our strategic collaborations and option and license agreements and any similar 
arrangement we may enter into in the future, including any research and development costs for which we 
are responsible, and our receipt of any future milestone payments and royalties from our collaboration 
partners or licensors; 

the extent to which we are obligated to reimburse preclinical development and clinical trial costs, or the 
achievement of milestones or occurrence of other developments that trigger milestone and royalty 
payments, under any collaboration or license agreements to which we might become a party, such as our 
license agreement with Touchlight IP Limited, or Touchlight, which we refer to as the Touchlight License 
Agreement; 

the costs, timing and outcome of regulatory review of our product candidates; 

our ability to establish and maintain collaboration, distribution, or other marketing arrangements for our 
product candidates on favorable terms, if at all; 

the costs and timing of preparing, filing and prosecuting patent applications, maintaining and enforcing our 
intellectual property rights and defending intellectual property-related claims; 

the extent to which we acquire or in-license other product candidates and technologies, including any 
intellectual property associated with such candidates or technologies, acquire or invest in other businesses, 
or out-license our product candidates, capsids or other technologies; 

48 

• 

• 

• 

• 

the costs of advancing our manufacturing capabilities and securing manufacturing arrangements for pre-
commercial and commercial production;  

the level of product sales by us or our collaborators from any product candidates for which we obtain 
marketing approval in the future;  

the costs of operating as a public company and maintaining adequate product, clinical trial, and directors’ 
and officers’ liability insurance coverage; and  

the costs of establishing or contracting for sales, manufacturing, marketing, distribution, and other 
commercialization capabilities if we obtain regulatory approvals to market our product candidates. 

Identifying potential product candidates and conducting preclinical studies and clinical trials is a time-
consuming, expensive, and uncertain process that takes years to complete. We may never generate the necessary data or 
results required to maintain the financial support of our collaborators or obtain marketing approval and achieve product 
sales. In the event we are unable to achieve milestones necessary to demonstrate progress on those programs, a current or 
future collaboration partner or licensor may be unwilling to fund these programs at the desired levels or at all, which 
could require us to fund these programs to a greater extent than we have expected, to decline to pursue certain program 
objectives or to discontinue one or more of the programs. Our ability to develop a product candidate for any of our lead 
gene therapy or other biological therapy programs may take longer than we anticipate, or may not happen at all, and 
could require funding at a level higher than we expect. Our product revenues, if any, and any commercial milestone 
payments or royalty payments under our collaboration or option and license agreements will be derived from sales of 
products that may not be commercially available for many years, if at all. In addition, our product candidates, if 
approved, may not achieve commercial success. Accordingly, we will need to continue to rely on additional financing 
and business development to achieve our business objectives. Adequate additional financing or business development 
transactions may not be available to us on acceptable terms, or at all. 

Raising additional capital may cause dilution to our stockholders, restrict our operations or require us to relinquish 
rights to our technologies or product candidates. 

Until such time, if ever, as we can generate product revenues sufficient to achieve consistent profitability, we 

expect to finance our cash needs through a combination of equity offerings, debt financings, collaborations, strategic 
alliances, and option and license arrangements. We do not have any committed external source of funds other than the 
amounts we are entitled to receive from our collaboration partner Neurocrine for the reimbursement of certain research 
and development expenses, the achievement of specified regulatory and commercial milestones, and royalty payments 
under the 2019 Neurocrine Collaboration Agreement and the 2023 Neurocrine Collaboration Agreement and the amounts 
we are entitled to receive from our licensors Pfizer and Novartis for the achievement of specified development, 
regulatory, and commercialization milestones and royalty payments under the applicable option and license agreements. 
To the extent that we raise additional capital through the sale of equity or equity-linked securities, including convertible 
debt, our stockholders’ ownership interests will be diluted. The amount of stockholder dilution will be affected by the 
size of each securities offering and the offering price for the securities sold. The offering price will likely reflect the 
prevailing market price for our securities, with dilution increasing as the prevailing market price for our securities 
decreases. The terms of these securities may include liquidation or other preferences that adversely affect our existing 
stockholders’ rights as holders of our common stock. Debt financing and preferred equity financing, if available, may 
involve agreements that include covenants limiting or restricting our ability to take specific actions, such as incurring 
additional debt, obtaining additional capital, acquiring or divesting businesses, making capital expenditures or declaring 
dividends. In addition, we may seek additional capital due to favorable market conditions or strategic considerations, 
even if we believe we have sufficient funds for our current or future operating plans. Our issuance of additional 
securities, whether equity or debt, or the possibility of such issuance, may cause the market price of our common stock to 
decline. Further, our existing stockholders may not agree with the terms of such financings. 

If we raise additional funds through collaborations, strategic alliances, or option and license arrangements with 

third parties, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs or 
product candidates or to grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds 

49 

through equity or debt financings when needed, we may be required to delay, limit, reduce or terminate our product 
development or future commercialization efforts or grant rights to develop and market products or product candidates 
that we would otherwise prefer to develop and market ourselves. Such collaborations, alliances, or option and license 
arrangements could therefore cause the market price of common stock to decline.  

The preclinical stage of our development efforts may make it difficult for our stockholders to evaluate the success of 
our business to date and to assess our future viability. 

Our operating history to date has been limited to building our team, business planning, raising capital, 

establishing our intellectual property portfolio, determining which neurological diseases to pursue, advancing our 
product candidates including delivery and manufacturing and conducting preclinical studies and early-phase clinical 
trials. Consequently, any predictions about our future success or viability may not be as accurate as they could be if we 
had an operating history that included the late stage of clinical development, completion of clinical development, or 
commercialization of one or more product candidates. All of our active product candidates are currently in preclinical 
development.  

In addition, we may encounter unforeseen expenses, difficulties, complications, delays and other known and 

unknown factors such as the regulatory setbacks that previously occurred in prior clinical programs we have run 
including the VY-AADC Program for Parkinson’s disease and the VY-HTT01 Program for Huntington’s disease, each 
of which was put on clinical hold by the FDA. These and other events that are part of our operating history may impact 
our ability to operate our business and to raise capital. All of our product candidates are in the early stages of 
development. To achieve our current goals, we will need to transition in the future from a company with a research and 
development focus to a company capable of supporting commercial activities. We may not be successful in such a 
transition. 

We expect our financial condition and operating results to continue to fluctuate significantly from quarter-to-

quarter and year-to-year due to a variety of factors, many of which are beyond our control. Accordingly, our 
stockholders should not rely upon the results of any quarterly or annual periods as indications of future operating 
performance. 

Risks Related to the Development and Regulatory Approval of Our Product Candidates  

Our AAV gene therapy and other biological therapy product candidates are based on a proprietary technology and, in 
several disease areas, unvalidated treatment approaches, which makes it difficult and potentially infeasible to predict 
the duration and cost of development of, and subsequently obtaining regulatory approval for, our product candidates.  

We have concentrated our research and development efforts to date on our gene therapy platform, identifying 
our initial targeted disease indications, and our initial product candidates. Our future success depends on our successful 
development of viable AAV gene therapy product candidates. Each of the product candidates we are advancing, either 
alone or together with our strategic collaborators, is currently in preclinical development. 

AAV gene therapies are a relatively new technology. We cannot accurately predict when or if any of our 

product candidates will prove effective or safe in humans or whether these product candidates will receive marketing 
approval. Additionally, there can be no assurance that we will not experience problems or delays in the preclinical testing 
or development of our product candidates and that such problems or delays will not cause unanticipated costs, or that any 
such problems or delays can be solved in a timely or profitable basis, if at all. We also may experience unanticipated 
problems or delays in expanding our manufacturing capacity. 

The clinical trial requirements of the FDA, the EMA and other regulatory authorities and the criteria these 

regulators use to determine the safety and efficacy of a product candidate vary substantially according to the type, 
complexity, novelty and intended use and market of the product candidate. The regulatory approval process for novel 
product candidates such as gene therapies can be more expensive and take longer than for other, better known or more 
extensively studied product candidates. Until August 2017, the FDA had never approved an AAV gene therapy product. 
Since that time, it has approved a limited number of gene therapy products including Hemgenix, an AAV gene therapy 

50 

product by CSL Behring LLC for adult patients with Hemophilia B (congenital Factor IX deficiency), Luxturna, an AAV 
gene therapy product by Spark Therapeutics, Inc. (acquired by F. Hoffmann-La Roche Ltd., or Roche, in 2019), or 
Spark, for patients with an inherited form of vision loss, and Zolgensma, an AAV gene therapy product by Avexis, a 
Novartis company, for pediatric patients with spinal muscular atrophy. In Europe, a similarly limited number of AAV 
gene therapy products including Hemgenix, Luxturna, and Zolgensma, as well as Upstaza by PTC, Roctavian by 
BioMarin Pharmaceuticals, Inc., and Glybera by uniQure N.V., or uniQure, have been granted marketing authorization; 
however, uniQure decided not to pursue renewal of such authorization in 2017 and has since withdrawn Glybera from 
the European market.  

It is difficult to determine how long it will take or how much it will cost to obtain regulatory approvals for our 

product candidates in either the United States or the European Union or how long it will take to commercialize our 
product candidates. The few regulatory approvals to date may not be indicative of what the FDA, EMA, or other 
regulatory authorities may require for approval or whether different or additional preclinical studies or clinical trials may 
be required to support regulatory approval in a particular jurisdiction. Delay or failure to obtain, or unexpected costs in 
obtaining, the regulatory approval necessary to bring a potential product candidate to market could decrease our ability to 
generate sufficient product revenue, and our business, financial condition, results of operations and prospects may be 
harmed. 

Regulatory requirements governing gene and cell therapy products have changed frequently and may continue to 
change in the future. Such requirements may lengthen the regulatory review process, require us to modify current 
studies or perform additional studies or increase our development costs, which in turn may force us to delay, limit, or 
terminate certain of our programs. 

The Center for Biologics Evaluation and Research, or CBER, of the FDA regulates biological products for 

human use. The Office of Tissues and Advanced Therapies, or OTAT, formerly known as the Office of Cellular, Tissue 
and Gene Therapies, within CBER reviews gene therapy and related products and has established the Cellular, Tissue 
and Gene Therapies Advisory Committee to advise CBER in its review.  

NIH-funded institutions need to have their institutional biosafety committee, or IBC, as well as their 
institutional review board, or IRB, review proposed clinical trials to assess the safety of the trial. If the protocol for such 
a trial was amended, it would need to be re-reviewed by the respective institutional IRBs of each institution. Any delay 
in or failure to obtain institutional IRB approval for any protocol or protocol amendment could delay, interrupt, or limit 
the conduct of the clinical trial at one or more participating clinical trial sites.  

Adverse or unforeseen developments in clinical trials of gene therapy products conducted by us or others may 

cause the FDA or other oversight bodies to change the requirements for approval of any of our product candidates. 
Similarly, EMA and local health authorities of individual countries within the European Union may issue new guidelines 
concerning the clinical development and marketing authorization for gene therapy medicinal products and require that 
we comply with these new guidelines. The EMA and agencies at both the federal and state level in the United States 
have expressed an interest in further regulating new biotechnologies, including gene therapy. In addition, gene therapy 
products are considered genetically-modified organism, or GMO, products and are regulated as such in each country. 
Designation of the type of GMO product and subsequent handling and disposal requirements can vary across countries 
and is variable throughout the European Union. Addressing each specific country requirement and obtaining approval to 
commence a clinical trial in these countries could result in delays in starting, conducting, or completing a clinical trial. 
Similar issues could be faced in other regions of the world including the Asia-Pacific region. 

These regulatory review committees and advisory groups and the new guidelines they promulgate may lengthen 

the regulatory review process, require us to perform additional studies, increase our development costs, lead to changes 
in regulatory positions and interpretations, delay or prevent approval and commercialization of these product candidates 
or lead to significant post-approval limitations or restrictions. As we advance our product candidates, we will be required 
to consult with these regulatory and advisory groups and comply with applicable guidelines. For example, we requested 
feedback from the FDA on, among other matters, the regulatory pathway for VY-AADC (NBIb-1817) and the design of 
the proposed pivotal program. We had multiple interactions with the FDA and received feedback from the FDA that, in a 
disease such as Parkinson’s, two adequate and well-controlled clinical trials is suggested. 

51 

Any inability to receive timely, actionable feedback from regulatory authorities could also delay or otherwise 
hinder our development efforts. In October 2020, the FDA notified us that the IND application for our planned Phase 1 
and 2 clinical trial to evaluate VY-HTT01 in patients with Huntington’s disease was placed on clinical hold pending the 
resolution of certain information requests regarding chemistry, manufacturing, and controls, or CMC, matters. We had 
previously sought and received FDA feedback on the VY-HTT01 development program in a pre-IND meeting in 2017. 
Because the FDA only grants one pre-IND meeting per product in a given indication, however, we were unable to have 
additional formal consultations with the FDA prior to our submission of our IND application in September 2020 
concerning changes to the program since our 2017 meeting. Although we decided in August 2021 not to commence the 
VYTAL Phase 1 and 2 clinical trial for VY-HTT01 once we had resolved the clinical hold, these and other regulatory 
delays may require us to incur additional clinical development costs, slow down our product candidate development and 
approval process and delay or potentially jeopardize our ability to commence product sales and generate revenue from 
our product candidates. 

We plan to continue to seek and incorporate FDA guidance in our ongoing development plans for each of our 
potential clinical candidates. If we fail to consult or solicit guidance from regulators or are unable to obtain sufficiently 
frequent or detailed guidance from regulators, we may be required to delay or discontinue development of certain of our 
product candidates. These additional processes may result in a review and approval process that is longer than we 
otherwise would have expected. Delays as a result of increased or lengthier regulatory approval process and further 
restrictions on development of our product candidates can be costly and could negatively impact our or our 
collaborators’ ability to complete clinical trials and commercialize our current and future product candidates in a timely 
manner, if at all.  

Results from preclinical studies and early-stage clinical trials may not be indicative of efficacy in late-stage clinical 
trials. 

All of our product candidates are in early stages of development, and the risk of failure is high. Clinical testing 

is expensive, is difficult to design and implement, can take many years to complete and is uncertain as to outcome. A 
failure of one or more clinical trials can occur at any stage of testing. Our product candidates may fail to show the 
desired safety and efficacy in preclinical testing or clinical development despite demonstrating promising results in 
earlier preclinical studies or clinical trials. In addition, the outcome of preclinical testing and early clinical trials may not 
be predictive of the success of later stage clinical trials. For example, despite data we believed was promising from the 
earlier PD-1101 Phase 1b clinical trial and from the separate PD-1102 Phase 1 clinical trial evaluating the delivery of 
VY-AADC (NBIb-1817), we and our strategic collaborator Neurocrine did not receive favorable data, and were 
ultimately unable to complete, the RESTORE-1 Phase 2 clinical trial evaluating VY-AADC (NBIb-1817) for the 
treatment of Parkinson’s disease. Similarly, interim results generated from clinical trials do not necessarily predict final 
results, and results from one completed clinical trial may not be replicated in a subsequent clinical trial with a similar 
study design. Some of our clinical trials were conducted with small patient populations and were not blinded or placebo-
controlled, making it difficult to predict whether the favorable results that we observed in such trials will be sustained or 
repeated in larger and more advanced clinical trials. Moreover, preclinical and clinical data are often susceptible to 
varying interpretations and analyses, and many companies that have believed their product candidates performed 
satisfactorily in preclinical studies and clinical trials have nonetheless failed to obtain marketing approval of their 
products. 

There is a high failure rate for product candidates proceeding through preclinical studies and clinical trials. A 

number of companies in the pharmaceutical and biotechnology industries have suffered significant setbacks in late-stage 
clinical trials even after achieving promising results in early-stage clinical trials. If a larger population of patients does 
not experience positive results, if these results are not reproducible, or if our products show diminishing activity over 
time, our products may not receive approval from the EMA or the FDA. Data obtained from preclinical and clinical 
activities are subject to varying interpretations, which may delay, limit or prevent regulatory approval. In addition, we 
may encounter regulatory delays or rejections as a result of many factors, including changes in regulatory policy during 
the period of product development. Failure to confirm favorable results from earlier trials by demonstrating the safety 
and effectiveness of our products in late-stage clinical trials with larger patient populations could harm our business and 
we may never succeed in commercialization or generating product revenue. 

52 

We may in the future conduct clinical trials for product candidates at sites outside the United States, and the FDA 
may not accept data from trials conducted in such locations. 

To date, we have only conducted clinical trials in the United States. However, we may in the future choose to 

conduct one or more of our clinical trials or include sites in current or future clinical trials outside the United States. 

Although the FDA may accept data from sites or clinical trials outside the United States, acceptance of these 
data is subject to conditions imposed by the FDA. For example, the clinical trial must be well-designed and conducted 
and performed by qualified investigators in accordance with ethical principles. The trial population must also adequately 
represent the U.S. population, and the data must be applicable to the U.S. population and U.S. medical practice in ways 
that the FDA deems clinically meaningful. In addition, while these clinical trials or trial sites are subject to the applicable 
local laws, FDA acceptance of the data will depend on its determination that the trials or trial sites also complied with all 
applicable U.S. laws and regulations. If the FDA does not accept the data from any trial or trial site outside the United 
States, it would likely result in the need for additional trials, which would be costly and time-consuming and would delay 
or permanently halt our development of the applicable product candidates. 

Other risks inherent in conducting international clinical trials or using international trial sites include: 

• 

• 

• 

• 

• 

• 

foreign regulatory requirements that could restrict or limit our ability to conduct our clinical trials; 

the administrative burden of complying with a variety of foreign laws, medical standards and regulatory 
requirements, including the regulation of pharmaceutical and biotechnology products and treatment;  

the failure of enrolled patients to adhere to clinical protocols or inadequate collection and assessment of 
clinical data as a result of differences in healthcare services or cultural customs;  

foreign exchange fluctuations;  

diminished or loss of protection of intellectual property in the relevant jurisdiction; and  

political, economic, environmental, and health risks relevant to specific foreign countries, including risks 
related to natural disasters or disease outbreaks. 

We are early in our development efforts. All of our active product candidates are currently in preclinical development. 
We may encounter substantial delays or difficulties in commencement, enrollment or completion of our preclinical 
studies or clinical trials, or may fail to demonstrate safety and efficacy to the satisfaction of applicable regulatory 
authorities, which could prevent us from commercializing our current and future product candidates on a timely 
basis, if at all. 

We are early in our development efforts, and all of our active product candidates are currently in preclinical 
development. Before obtaining marketing approval from regulatory authorities for the sale of our current and future 
product candidates, we must conduct extensive clinical trials to demonstrate the safety and efficacy of the product 
candidates. To conduct clinical trials, we must first complete preclinical testing and studies to support IND applications 
or similar applications in other jurisdictions. We cannot be certain of the timely completion or successful outcome of our 
preclinical testing and studies. Our ability to complete our preclinical testing and studies is contingent on, among other 
things, our ability to source animals and other supplies required for the conduct of such testing and studies. If we are 
unable to obtain such supplies, we may be unable to complete such preclinical testing and studies in a timely manner or 
at all. For example, some of our IND-enabling toxicology and other studies require certain non-human primates that are 
customarily imported from the People’s Republic of China, or the PRC, and Cambodia. The supply of these non-human 
primates is currently constrained due to factors such as their limited worldwide availability, trade relations between the 
United States and the PRC, and heightened scrutiny of non-human primates originating from Cambodia following 
allegations in late 2022 that certain Cambodian businesses and government officials may have engaged in the smuggling 
of non-human primates. We have encountered, and may continue to encounter, delays in obtaining a sufficient supply of 

53 

such non-human primates to enable the conduct of our preclinical studies and testing. In addition, we may need to 
conduct preclinical studies utilizing non-human primates located in testing facilities outside of the United States. 
Utilizing such facilities will require us to observe export control regulations for the shipment of vectors and transgenes 
and import controls for the shipment of samples to us for evaluation and storage, which controls we may not be to 
satisfy, or may result in delay or additional expense. Our inability to obtain access to a sufficient supply of these non-
human primates in a timely manner or at all may impair our ability to complete preclinical testing and studies to support 
IND applications or similar applications in other jurisdictions or delay the submission of such applications.  

Additionally, we cannot predict if the FDA or similar regulatory authorities outside the United States will 

accept our planned clinical programs or if the outcome of our preclinical testing and studies will ultimately support the 
further development of our preclinical and clinical programs. In connection with our VY-HTT01 Program for the 
treatment of Huntington’s disease, for example, we were unable to predict what the FDA would require and were unable 
to obtain a second pre-IND meeting with the FDA to discuss the product candidate’s regulatory pathway with the FDA. 
As a result, in October 2020, the FDA notified us that the IND application for the planned Phase 1 and Phase 2 clinical 
trial to evaluate VY-HTT01 had been put on clinical hold. 

In addition, the FDA’s and other regulatory authorities’ policies with respect to clinical trials may change and 

additional government regulations may be enacted. For example, in December 2022, with the passage of Food and Drug 
Omnibus Reform Act, known was FDORA, Congress required sponsors to develop and submit a diversity action plan for 
each Phase 3 clinical trial or any other “pivotal study” of a new drug or biological product. These plans are meant to 
encourage the enrollment of more diverse patient populations in late-stage clinical trials of FDA-regulated products. 
Specifically, actions plans must include the sponsor’s goals for enrollment, the underlying rationale for those goals, and 
an explanation of how the sponsor intends to meet them. In addition to these requirements, the legislation directs the 
FDA to issue new guidance on diversity action plans. Similarly, the regulatory landscape related to clinical trials in the 
EU recently evolved. The EU Clinical Trials Regulation, or CTR, which was adopted in April 2014 and repeals the EU 
Clinical Trials Directive, became applicable on January 31, 2022. While the Clinical Trials Directive required a separate 
clinical trial application, or CTA, to be submitted in each member state, to both the competent national health authority 
and an independent ethics committee, the CTR introduces a centralized process and only requires the submission of a 
single application to all member states concerned. The CTR allows sponsors to make a single submission to both the 
competent authority and an ethics committee in each member state, leading to a single decision per member state. The 
assessment procedure of the CTA has been harmonized as well, including a joint assessment by all member states 
concerned, and a separate assessment by each member state with respect to specific requirements related to its own 
territory, including ethics rules. Each member state’s decision is communicated to the sponsor via the centralized EU 
portal. Once the CTA is approved, clinical study development may proceed. If we are slow or unable to adapt to changes 
in existing requirements or the adoption of new requirements or policies governing clinical trials, our development plans 
may be impacted. 

We cannot guarantee that any clinical trials will be conducted as planned or completed on schedule, if at all. A 

clinical trial failure can occur at any stage of testing. Similarly, there may be delays or difficulties in our initiation of 
future clinical trials. Due to the additional regulatory uncertainties associated with gene therapy products, for example, 
we did not initiate the RESTORE-1 Phase 2 clinical trial for VY-AADC (NBIb-1817) as a treatment for Parkinson’s 
disease until we met with OTAT to discuss our proposed trial design and overall development plan. While we received 
OTAT’s feedback and incorporated it as appropriate in our plans, the clinical trial as designed may not achieve the 
prospectively defined primary clinical endpoints or provide a favorable benefit to risk ratio to support a BLA, filing or 
approval. 

We also have very limited historical experience with clinical trials. Identifying and qualifying patients to 

participate in clinical trials of our product candidates is critical to our success. We may not be able to identify, recruit 
and enroll a sufficient number of patients, or those with required or desired characteristics, to complete our clinical trials 
in a timely manner or at all pursuant to the requirements of the FDA, EMA, or other regulatory authorities. Patient 
enrollment and trial completion are affected by many factors including: 

• 

perceived risks and benefits of AAV gene therapy approaches for the treatment of neurological and other 
diseases; 

54 

 
 
 
 
 
• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

formulation changes to our product candidates, which may require us to conduct additional clinical studies 
to bridge our modified product candidates to earlier versions; 

size of the patient population and process for identifying patients; 

design of the trial protocol; 

eligibility and exclusion criteria; 

patients with preexisting antibodies to the gene therapy vector that preclude their participation in the trial; 

perceived risks and benefits of the product candidate under study; 

availability of competing therapies and clinical trials; 

severity of the disease under investigation; 

availability of genetic testing for potential patients; 

proximity and availability of clinical trial sites for prospective patients; 

lack of adequate compensation of patients; 

ability to obtain and maintain patient consent; 

risk that enrolled patients will drop out before completion of the trial; 

our ability to locate appropriately trained physicians to conduct such clinical trials, particularly for clinical 
trials requiring lengthy and highly complex surgical protocols, the performance of which may only be 
possible at major academic medical centers or specialized surgical centers; 

•  willingness of patients to participate in a placebo-controlled trial; 

• 

• 

patient referral practices of physicians; and 

ability to monitor patients adequately during and after treatment. 

Further, we plan to seek marketing approvals in the United States, the European Union and other jurisdictions, 

which may require that we conduct clinical trials in foreign countries. Our ability to successfully initiate, enroll and 
complete a clinical trial in any foreign country is subject to numerous risks unique to conducting business in foreign 
countries, including: 

• 

• 

• 

• 

difficulty in establishing or managing relationships with clinical research organizations, or CROs, and 
physicians; 

different standards for the conduct of clinical trials; 

absence in some countries of established groups with sufficient regulatory expertise for review of AAV 
gene therapy protocols; 

our inability to locate qualified local partners or collaborators for such clinical trials; and 

55 

• 

the potential burden of complying with a variety of foreign laws, medical standards and regulatory 
requirements, including the regulation of pharmaceutical and biotechnology products and treatment. 

If we have difficulty enrolling a sufficient number of patients to conduct our clinical trials as planned, we may 
need to delay, limit or terminate ongoing or planned clinical trials in some or all localities, any of which would harm our 
business, financial condition, results of operations and prospects. 

Other events that may prevent successful or timely completion of clinical development include: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

delays in reaching a consensus with regulatory authorities or collaborators on trial design, implementation, 
management, or other aspects of the clinical trial; 

delays in reaching agreement on acceptable terms with prospective CROs and clinical trial sites; 

delays in opening clinical trial sites or obtaining required IRB or independent ethics committee approval at 
each clinical trial site; 

as a result of a serious adverse event or after an inspection of our clinical trial operations or trial sites or the 
decision by us or our collaborators, or the requirement of regulators or IRBs to suspend or terminate 
clinical research for various reasons, including noncompliance with regulatory requirements or a finding 
that the participants are being exposed to unacceptable health risks; 

failure by us, our collaboration partners, any CROs we engage, or any other third parties to adhere to 
clinical trial protocols or regulatory requirements; 

failure by us, our collaboration partners, any CROs we engage, or any other third parties to perform in 
accordance with the FDA’s good clinical practices, or GCPs, or applicable regulatory guidelines in the 
European Union; 

failure by physicians to adhere to delivery protocols leading to variable results; 

delays in the testing, validation, manufacturing and delivery of our product candidates to the clinical sites, 
including delays by third parties with whom we have contracted to perform certain of those functions; 

insufficient or inadequate supply or quality of our product candidates or other materials necessary to 
conduct clinical trials of our product candidates; 

delays in having patients complete participation in a trial or return for post-treatment follow-up; 

clinical trial sites or patients dropping out of a trial at a rate higher than we anticipate; 

selection of clinical endpoints that require prolonged periods of clinical observation or analysis of the 
resulting data; 

receipt of negative or inconclusive clinical trial results; 

occurrence of serious adverse events associated with the product candidate that are viewed to outweigh its 
potential benefits; 

occurrence of serious adverse events in trials of the same class of agents conducted by other sponsors; 

56 

• 

• 

changes in regulatory requirements and guidance that require amending or submitting new clinical 
protocols; or 

the cost of clinical trials of our product candidates may be greater than we anticipate. 

Any inability to successfully initiate or complete preclinical studies and clinical trials could result in additional 

costs and potential delays to us or impair our ability to generate revenues from product sales, regulatory and 
commercialization milestones and royalties. We do not know whether any of our preclinical studies or clinical trials will 
begin as planned, will need to be restructured, or will be completed on schedule, or at all. For example, our decision to 
refocus our Huntington’s disease program means we must conduct new preclinical studies, prepare a new IND, submit it 
to the FDA, and resolve any potential FDA objections before enrolling our first patient in a new clinical trial. In addition, 
if we make manufacturing or formulation changes to our product candidates, such as our previous transition from an 
HEK 293-based production system to a baculovirus/Sf9 AAV production system or as a result of unanticipated clinical 
trial results, we may need to conduct additional studies to bridge our modified product candidates to earlier versions. 
Clinical trial delays also could shorten any periods during which we may have the exclusive right to commercialize our 
product candidates or allow our competitors to bring products to market before we do, which could impair our ability to 
successfully commercialize our product candidates and may harm our business, financial condition, results of operations 
and prospects. 

Additionally, if the results of our clinical trials are inconclusive or if there are safety concerns or SAEs 

associated with our product candidates, we may: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

be delayed in obtaining marketing approval for our product candidates, if we are able to do so at all; 

obtain approval for indications or patient populations that are not as broad as intended or desired; 

obtain approval with labeling that includes significant use or distribution restrictions or safety warnings; 

be subject to changes in the way the product is administered; 

be required to perform additional clinical trials to support approval or be subject to additional 
post-marketing testing requirements; 

have regulatory authorities withdraw, or suspend, their approval of the product or impose restrictions on its 
distribution in the form of a Risk Evaluation and Mitigation Strategy, or REMS; 

be subject to the addition of labeling statements, such as warnings or contraindications; 

be sued or otherwise become party to dispute proceedings; or 

experience damage to our reputation. 

Our product candidates or the process for administering our product candidates may cause undesirable side effects or 
have other properties that could delay or prevent their regulatory approval, limit their commercial potential or result 
in significant negative consequences following any potential marketing approval. 

In past clinical trials that were conducted by others using non-AAV gene therapy vectors, several significant 

side effects were caused by gene therapy treatments, including reported cases of leukemia and death. Other potential side 
effects could include an immunologic reaction and insertional oncogenesis, which is the process whereby the insertion of 
a functional gene near a gene that is important in cell growth or division results in uncontrolled cell division, which 
could potentially enhance the risk of malignant transformation. If our vectors demonstrate a similar adverse effect, or 
other adverse effects, we may be required to halt or delay further clinical development of our product candidates or 
withdraw the product from the market post-approval. For example, in a recently published review of patients with 

57 

hepatocellular carcinomas, it was shown that a small subset contained an integrated genome sequence of wild-type 
AAV2 and it was suggested that AAV2 may be associated with insertional oncogenesis.  

In addition to side effects caused by the product candidate, the administration process or related procedures also 

could cause side effects. If in the future we are unable to demonstrate that such side effects were caused by the 
administration process or related procedures or are unable to modify the trial protocol adequately to address such side 
effects, the FDA, the European Commission, the EMA or other regulatory authorities could order us to cease further 
development of, or deny approval of, our product candidates for any or all targeted indications. For products that “knock 
down” or reduce the expression of a gene or the production of its encoded protein, their effects on other parts of the 
body, or “off target” effects, could result in unforeseen toxicity. Even if we are able to demonstrate that any future SAEs 
are not product-related, and regulatory authorities do not order us to cease further development of our product 
candidates, such occurrences could affect patient recruitment or the ability of enrolled patients to complete the trial. 
Moreover, if we elect, or are required, to delay, suspend or terminate any clinical trial of any of our product candidates, 
the commercial prospects of such product candidates may be harmed and our ability to generate product revenues from 
any of these product candidates may be delayed or eliminated. Any of these occurrences may harm our ability to develop 
other product candidates and may harm our business, financial condition and prospects significantly. 

Additionally, if any of our product candidates receives marketing approval, the FDA could require us to adopt a 

REMS to ensure that the benefits outweigh its risks. We believe that the likelihood of the FDA requiring a REMS may 
be higher for treatments with more invasive routes of administration such as direct delivery through brain surgery. Such 
REMS may include, among other things, a medication guide outlining the risks of the product for distribution to patients 
and a communication plan to health care practitioners or the limitation of the use of the product to specifically trained 
neurosurgeons and/or certain centers. Furthermore, adverse events which were initially considered unrelated to the study 
treatment of the clinical trial may later be found to be caused by the study treatment. If we or others later identify 
undesirable side effects caused by our product candidate, several potentially significant negative consequences could 
result, including: 

• 

• 

regulatory authorities may suspend or withdraw approvals of such product candidate; 

regulatory authorities may require additional warnings on the label; 

•  we may be required to change the way a product candidate is administered or conduct additional clinical 

trials; 

•  we could be sued and held liable for harm caused to patients; and 

• 

our reputation may suffer. 

Any of these events could prevent us from achieving or maintaining market acceptance of our product 

candidates and could significantly harm our business, prospects, financial condition and results of operations. 

We may be unable to obtain orphan drug designation or exclusivity for any of our product candidates for which we 
seek such designation. If our competitors are able to obtain orphan drug exclusivity for products that constitute the 
“same drug” and treat the same indications as our product candidates, we may not be able to have competing 
products approved by the applicable regulatory authority for a significant period of time. For products for which we 
may obtain orphan drug designation or exclusivity, we may be unable to prevent the approval or marketing 
authorization of other similar products based upon regulatory decisions regarding product “sameness”. 

Regulatory authorities in some jurisdictions, including the United States and the European Union, may 

designate drugs for relatively small patient populations as orphan drugs. Under the Orphan Drug Act of 1983, or the 
Orphan Drug Act, the FDA may designate a product candidate as an orphan drug if it is intended to treat a rare disease or 
condition, which is generally defined as having a patient population of fewer than 200,000 individuals in the United 
States, or a patient population greater than 200,000 in the United States where there is no reasonable expectation that the 

58 

 
 
 
 
 
cost of developing the drug or biological product will be recovered from sales in the United States. In the European 
Union, EMA’s Committee for Orphan Medicinal Products grants orphan drug designation to promote the development 
of products that are intended for the diagnosis, prevention or treatment of a life-threatening or chronically debilitating 
condition affecting not more than five in 10,000 persons in the European Union. Additionally, orphan designation is 
granted for products intended for the diagnosis, prevention or treatment of a life-threatening, seriously debilitating or 
serious and chronic condition and when, without incentives, it is unlikely that sales of the drug in the European Union 
would be sufficient to justify the necessary investment in developing the drug or biologic product.  

Generally, if a product candidate with an orphan drug designation receives the first marketing approval for the 

indication for which it has such designation, the product is entitled to a period of marketing exclusivity, which precludes 
the applicable regulatory authority from approving another marketing application for a product that constitutes the same 
drug treating the same indication for that marketing exclusivity period, except in limited circumstances. If another 
sponsor receives such approval before we do (regardless of our orphan drug designation), we may be precluded from 
receiving marketing approval for our product for the applicable exclusivity period. The applicable period is seven years 
in the United States and 10 years in the European Union. The exclusivity period in the United States can be extended by 
six months if the new drug application or BLA sponsor submits pediatric data that adequately respond to a written 
request from the FDA for such data. The exclusivity period in the European Union can be reduced to nine years if a 
product no longer meets the criteria for orphan drug designation or if the product is sufficiently profitable so that market 
exclusivity is no longer justified. Orphan drug exclusivity may be revoked if any regulatory agency determines that the 
request for designation was materially defective or if the manufacturer is unable to assure sufficient quantity of the 
product to meet the needs of patients with the rare disease or condition. 

We believe that certain of our current programs may qualify for orphan drug designation. Even if we obtain 

orphan drug exclusivity for a product candidate, that exclusivity may not effectively protect the product candidate from 
competition because different drugs or biological products can be approved for the same condition. In the United States, 
even after an orphan drug is approved, the FDA may subsequently approve another drug or biological product for the 
same condition if the FDA concludes that the other drug or biological product is not the “same drug” or biological 
product or even if it is, the FDA determines that it is clinically superior in that it is shown to be safer or more effective or 
makes a major contribution to patient care. In September 2021, the FDA issued final guidance describing its current 
thinking on when a gene therapy product is the “same” as another product for purposes of orphan exclusivity. Under the 
guidance, if either the transgene or vector differs between two gene therapy products in a manner that does not reflect 
“minor” differences, the two products would be considered different drugs for orphan drug exclusivity purposes. The 
FDA will determine whether two vectors from the same viral class are the same on a case-by-case basis and may 
consider additional key features in assessing the sameness.  

In the European Union, marketing authorization may be granted to a similar medicinal product for the same 

orphan indication if: 

• 

• 

• 

the second applicant can establish in its application that its medicinal product, although similar to the 
orphan medicinal product already authorized, is safer, more effective or otherwise clinically superior; 

the holder of the marketing authorization for the original orphan medicinal product consents to a second 
orphan medicinal product application; or 

the holder of the marketing authorization for the original orphan medicinal product cannot supply sufficient 
quantities of orphan medicinal product. 

On August 3, 2017, the Congress passed the FDA Reauthorization Act of 2017, or FDARA. FDARA, among 

other things, codified the FDA’s pre-existing regulatory interpretation to require that a drug sponsor demonstrate the 
clinical superiority of an orphan drug that is otherwise the same as a previously approved drug for the same rare disease 
in order to receive orphan drug exclusivity. The new legislation reverses prior precedent holding that the Orphan Drug 
Act unambiguously requires that the FDA recognize the orphan exclusivity period regardless of a showing of clinical 
superiority.  

59 

The FDA and Congress may further reevaluate the Orphan Drug Act and its regulations and policies, 
particularly in light of a decision from the U.S. Court of Appeals for the Eleventh Circuit in September 2021 finding that, 
for the purpose of determining the scope of exclusivity, the term “same disease or condition” means the designated “rare 
disease or condition” and could not be interpreted by the FDA to mean the “indication or use.” Thus, the Court of 
Appeals concluded, orphan drug exclusivity applies to the entire designated disease or condition rather than the 
“indication or use.” We do not know if, when, or how the FDA may change the orphan drug regulations and policies in 
the future, and it is uncertain how any changes might affect our business. Depending on what changes the FDA may 
make to its orphan drug regulations and policies, our business could be adversely impacted. 

A potential breakthrough therapy designation by the FDA for our product candidates may not lead to a faster 
development or regulatory review or approval process, and it does not increase the likelihood that our product 
candidates will receive marketing approval. 

We have sought and may in the future seek a breakthrough therapy designation for some of our product 

candidates. A breakthrough therapy is defined as a drug or biological product that is intended, alone or in combination 
with one or more other drugs, to treat a serious or life-threatening disease or condition, and preliminary clinical evidence 
indicates that the drug or biological product may demonstrate substantial improvement over existing therapies on one or 
more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. For 
drugs or biological products that have been designated as breakthrough therapies, interaction and communication 
between the FDA and the sponsor of the trial can help to identify the most efficient path for clinical development while 
minimizing the number of patients placed in ineffective control regimens. Drugs designated as breakthrough therapies by 
the FDA may also be eligible for accelerated approval. 

Designation as a breakthrough therapy is within the discretion of the FDA. Accordingly, even if we believe one 
of our product candidates meets the criteria for designation as a breakthrough therapy, the FDA may disagree and instead 
determine not to make such designation. In any event, the receipt of a breakthrough therapy designation for a product 
candidate may not result in a faster development process, review or approval compared to drugs considered for approval 
under conventional FDA procedures and does not assure ultimate approval by the FDA. In addition, even if one or more 
of our product candidates qualify as breakthrough therapies, the FDA may later decide that the drugs or biological 
products no longer meet the conditions for qualification. 

A potential regenerative medicine advanced therapy designation by the FDA for our product candidates may not lead 
to a faster development or regulatory review or approval process, and it does not increase the likelihood that our 
product candidates will receive marketing approval. 

We have sought and may in the future seek a regenerative medicine advanced therapy, or RMAT, designation 

for some of our product candidates. Under the 21st Century Cures Act, or the Cures Act, to be eligible to receive RMAT 
designation from the FDA, a product candidate must be (a) considered a “regenerative medicine therapy” as defined in 
the Cures Act; (b) intended to treat, modify, reverse, or cure one or more serious or life-threatening diseases or 
conditions; and (c) indicated, in preliminary clinical evidence, to have the potential to address unmet medical needs for 
such diseases or conditions. Gene therapies, including genetically modified cells, that lead to a durable modification of 
cells or tissues may meet the definition in the Cures Act of a regenerative medicine therapy.  

The RMAT program is intended to facilitate efficient development and expedite review of such therapies. A 

new drug application or a BLA for a product candidate that has received an RMAT designation may be eligible for 
priority review or accelerated approval through (1) surrogate or intermediate endpoints reasonably likely to predict long-
term clinical benefit or (2) reliance upon data obtained from a meaningful number of sites. Benefits of such designation 
also include early interactions with FDA to discuss any potential surrogate or intermediate endpoint to be used to support 
accelerated approval. A product candidate that has received an RMAT designation that is granted accelerated approval 
and is subject to post-approval requirements may fulfill such requirements through the submission of clinical evidence, 
clinical studies, patient registries, or other sources of real world evidence, such as electronic health records; the 
collection of larger confirmatory data sets; or post-approval monitoring of all patients treated with such therapy prior to 
its approval.  

60 

RMAT designation is within the discretion of the FDA. Accordingly, even if we believe one of our other 

product candidates meets the criteria for RMAT designation, the FDA may disagree and instead determine not to make 
such designation. In any event, the receipt of RMAT designation for a product candidate may not result in a faster 
development process, review or approval compared to drugs considered for approval under conventional FDA 
procedures and does not assure ultimate approval by the FDA. In addition, the FDA may later decide that a product 
candidate that received RMAT designation no longer meets the conditions for designation. Alternatively, we or our 
collaborative partners may decide not to proceed with the clinical development of a product candidate that has previously 
received RMAT designation or decide to pursue such product candidate for an indication for which it has not received 
RMAT designation.  

Fast track designation by the FDA may not actually lead to a faster development or regulatory review or approval 
process and does not assure FDA approval of our product candidate. 

If a drug is intended for the treatment of a serious or life-threatening condition and the drug demonstrates the 
potential to address unmet medical need for this condition, the drug sponsor may apply for FDA fast track designation. 
We have sought and may in the future seek such a designation for our product candidates. A fast track designation does 
not ensure that the product candidate will receive marketing approval or that approval will be granted within any 
particular timeframe. Thus, fast track products may not experience a faster development process, review or approval 
compared to conventional FDA procedures. In addition, the FDA may withdraw fast track designation if it believes that 
the designation is no longer supported by data from a product candidate’s clinical development program. Fast track 
designation alone does not guarantee qualification for the FDA’s priority review procedures. 

Priority review designation by the FDA may not lead to a faster regulatory review or approval process and, in any 
event, does not assure FDA approval of our product candidate. 

If the FDA determines that a product candidate offers major advances in treatment or provides a treatment 

where no adequate therapy exists, the FDA may designate the product candidate for priority review. A priority review 
designation means that the FDA’s goal to review an application is six months, rather than the standard review period of 
ten months. We may request priority review for our product candidates. The FDA has broad discretion with respect to 
whether or not to grant priority review status to a product candidate, so even if we believe a particular product candidate 
is eligible for such designation or status, the FDA may decide not to grant it. Moreover, a priority review designation 
does not necessarily mean a faster regulatory review process or necessarily confer any advantage with respect to 
approval compared to conventional FDA procedures. Receiving priority review from the FDA does not guarantee 
approval within the six-month review cycle or thereafter. 

Even if we complete the necessary preclinical studies and clinical trials, the marketing approval process is expensive, 
time-consuming and uncertain and may prevent us from obtaining approvals for the commercialization of some or all 
of our product candidates. If we or any current or future collaborators are not able to obtain, or if there are delays in 
obtaining, required regulatory approvals, we or they may not be able to commercialize our products, and our ability to 
generate revenue may be materially impaired.  

Our product candidates and the activities associated with their development and commercialization, including 
their design, testing, manufacture, safety, efficacy, recordkeeping, labeling, storage, approval, advertising, promotion, 
sale and distribution, export and import, are subject to comprehensive regulation by the FDA and other regulatory 
agencies in the United States and by the EMA and comparable regulatory authorities in other countries. Failure to obtain 
marketing approval for a product candidate will prevent us from commercializing the product candidate. We have not 
received approval to market any of our product candidates from regulatory authorities in any jurisdiction. We have only 
limited experience in filing and supporting the applications necessary to gain marketing approvals and expect to rely on 
third-party CROs to assist us in this process.  

Securing marketing approval requires the submission of extensive preclinical and clinical data and supporting 

information to the various regulatory authorities for each therapeutic indication to establish the product candidate’s 
safety and efficacy. Securing regulatory approval also requires the submission of information about the product 
manufacturing process to, and inspection of manufacturing facilities by, the relevant regulatory authority. Our product 

61 

candidates may not be effective, may be only moderately effective or may prove to have undesirable or unintended side 
effects, toxicities or other characteristics that may preclude our obtaining marketing approval or prevent or limit 
commercial use.  

The process of obtaining marketing approvals, both in the United States and abroad, is expensive; may take 

many years if additional clinical trials are required, if approval is obtained at all and can vary substantially based upon a 
variety of factors, including the type, complexity and novelty of the product candidates involved. In the United States, 
for example, the application user fee to obtain FDA review of a marketing application is more than $3.1 million, and 
may be higher in the future. Changes in marketing approval policies during the development period, in or the enactment 
of additional statutes or regulations, or in regulatory review for each submitted product application, may cause delays in 
the approval or rejection of an application. The FDA and comparable authorities in other countries have substantial 
discretion in the approval process and may refuse to accept any application or may decide that our data are insufficient 
for approval and require additional preclinical, clinical or other studies. In addition, varying interpretations of the data 
obtained from preclinical and clinical testing could delay, limit or prevent marketing approval of a product candidate. 
Any marketing approval we, or any current or future collaborators, ultimately obtain may be limited or subject to 
restrictions or post-approval commitments that render the approved product not commercially viable.  

Accordingly, if we or any current or future collaborators experience delays in obtaining approval or if we or 
they fail to obtain or retain approval of our product candidates and devices, the commercial prospects for our product 
candidates may be harmed and our ability to generate revenues could be materially impaired. 

Even if we obtain regulatory approval for a product candidate, our products will remain subject to regulatory 
oversight. 

Even if we obtain any regulatory approval for our product candidates, they will be subject to ongoing regulatory 

requirements for manufacturing, labeling, packaging, storing, advertising, promoting, sampling, record-keeping and 
submitting safety and other post-market information. Any regulatory approvals that we receive for our product 
candidates also may be subject to a REMS, limitations on the approved indicated uses for which the product may be 
marketed or to the conditions of approval or contain requirements for potentially costly post-marketing testing, including 
Phase 4 clinical trials, and surveillance to monitor the quality, safety and efficacy of the product. For example, the holder 
of an approved BLA is obligated to monitor and report adverse events and any failure of a product to meet the 
specifications in the BLA. FDA guidance advises that patients treated with some types of gene therapy undergo 
follow-up observations for potential adverse events for as long as 15 years. The holder of an approved BLA also must 
submit new or supplemental applications and obtain FDA approval for certain changes to the approved product, product 
labeling or manufacturing process. Advertising and promotional materials must comply with FDA rules and are subject 
to FDA review, in addition to other potentially applicable federal and state laws. 

In addition, product manufacturers and their facilities are subject to payment of user fees and continual review 

and periodic inspections by the FDA and other regulatory authorities for compliance with cGMP requirements and 
adherence to commitments made in the BLA or foreign marketing application. If we, or a regulatory authority, discover 
previously unknown problems with a product, such as adverse events of unanticipated severity or frequency, or problems 
with the facility where the product is manufactured or such regulatory authority disagrees with the promotion, marketing 
or labeling of that product, the regulatory authority may impose restrictions relative to that product, the manufacturing 
facility or us, including requiring recall or withdrawal of the product from the market or suspension of manufacturing. 

If we fail to comply with applicable regulatory requirements following approval of any of our product 

candidates, a regulatory authority may: 

• 

• 

• 

issue a warning letter asserting that we are in violation of the law; 

seek an injunction or impose administrative, civil or criminal penalties or monetary fines; 

suspend or withdraw regulatory approval; 

62 

• 

• 

• 

• 

• 

• 

suspend any ongoing clinical trials; 

refuse to approve a pending BLA or comparable foreign marketing application, or any supplements thereto, 
submitted by us or our collaboration partners; 

restrict the marketing or manufacturing of the product; 

seize or detain the product or otherwise require the withdrawal of the product from the market; 

refuse to permit the import or export of products; or 

refuse to allow us to enter into supply contracts, including government contracts. 

Any government investigation of alleged violations of law could require us to expend significant time and 

resources in response and could generate negative publicity. The occurrence of any event or penalty described above 
may inhibit our ability to commercialize our product candidates and adversely affect our business, financial condition, 
results of operations and prospects. 

In addition, FDA policies, and those of equivalent foreign regulatory agencies, may change and additional 

government regulations may be enacted that could prevent, limit or delay regulatory approval of our product candidates. 
We cannot predict the likelihood, nature or extent of government regulation that may arise from future legislation or 
administrative action, either in the United States or abroad. If we are slow or unable to adapt to changes in existing 
requirements or the adoption of new requirements or policies, or if we are not able to maintain regulatory compliance, 
we may lose any marketing approval that we may have obtained and we may not achieve or sustain profitability, which 
would harm our business, financial condition, results of operations and prospects. 

We face significant competition in an environment of rapid technological change and the possibility that our 
competitors may achieve regulatory approval before us or develop therapies that are more advanced or effective than 
ours, which may harm our business and financial condition and our ability to successfully market or commercialize 
our product candidates.  

The biopharmaceutical industry is characterized by intense and dynamic competition to develop new 
technologies and proprietary therapies. Any product candidates that we successfully develop into products and 
commercialize may compete with existing therapies and new therapies that may become available in the future. While 
we believe that our gene therapy platform, vectorized antibody platform, product programs, product candidates and 
scientific expertise in the fields of gene therapy and neuroscience provide us with competitive advantages, we face 
potential competition from various sources, including larger and better-funded pharmaceutical, specialty pharmaceutical 
and biotechnology companies, as well as from academic institutions, governmental agencies and public and private 
research institutions.  

We are aware of several companies focused on developing AAV gene therapies in various indications, 
including AavantiBio, Inc. (acquired by Solid Biosciences, Inc., or Solid), Abeona Therapeutics, Inc., Adverum 
Biotechnologies, Inc., Aevitas Therapeutics, Inc., Akouos, Inc. (acquired by Eli Lilly and Company, or Eli Lilly), 
Alcyone Therapeutics, Inc., Amicus Therapeutics, Inc., Apic Bio, Inc., Applied Genetic Technologies Corporation 
(acquired by Syncona Limited), Asklepios BioPharmaceutical, Inc., or AskBio (acquired by Bayer), Audentes 
Therapeutics, Inc. (acquired by Astellas Pharma Inc.), Biogen, Inc., or Biogen, Brain Neurotherapy Bio, Inc. (merged 
with AskBio), BioMarin, Encoded Therapeutics, Inc., GenSight Biologics SA, Homology Medicines, Inc., LEXEO 
Therapeutics, Inc., LogicBio Therapeutics, Inc. (acquisition by AstraZeneca announced), Lysogene SA, MeiraGTx Ltd., 
or MeiraGTx, Neurogene, Inc., Novartis Gene Therapies, Inc. (formerly AveXis, Inc.), Passage Bio, Inc., Pfizer, Prevail 
Therapeutics Inc. (acquired by Eli Lilly), PTC, REGENXBio Inc., Sarepta Therapeutics, Inc., Solid, Spark, StrideBio, 
Inc., Taysha Gene Therapies, Inc. and uniQure, as well as several companies addressing other methods for modifying 
genes and regulating gene expression. Any advances in gene therapy technology made by a competitor may be used to 
develop therapies that could compete against any of our product candidates.  

63 

We expect that our TRACER discovery platform and preclinical programs will compete with a variety of 

therapies in development, including: 

•  Our TRACER discovery platform will potentially compete with a variety of companies developing AAV 
capsids, including: 4D Molecular Therapeutics, Inc., Affinia Therapeutics Inc., Apertura Gene Therapy, 
LLC, Capsida Biotherapeutics, Inc., Capsigen Inc., Dyno Therapeutics, Inc., Kate Therapeutics, Inc., Shape 
Therapeutics Inc., and StrideBio, Inc.; 

•  Our program for diseases linked to GBA1 mutations will potentially compete with AAV gene therapies 

being developed by Prevail Therapeutics Inc. (acquired by Eli Lilly), Freeline Therapeutics Holdings plc, 
Pfizer, Biogen, Lysogene SA, and Coave Therapeutics SA; 

•  Our program for tauopathies including Alzheimer’s disease, progressive supranuclear palsy, and 

frontotemporal dementia will potentially compete with tau antibodies being developed by Roche Genentech 
Inc. in collaboration with AC Immune SA, Eli Lilly, AbbVie, Biogen, Eisai Co., Ltd., Janssen 
Pharmaceuticals, Inc., UCB S.A., and several other companies, as well as an antisense oligonucleotide 
program being developed by Ionis in collaboration with Biogen; 

•  Our program for a monogenic form of ALS will potentially compete with Tofersen being developed by 

Biogen, in collaboration with Ionis, and gene therapies being developed by Novartis Gene Therapies, Inc. 
and Apic Bio, Inc.; 

•  Our treatment of Freidrich’s ataxia under the FA Program will potentially compete with AAV gene 

therapies being developed by LEXEO Therapeutics, Inc., AavantiBio, Inc. (acquired by Solid), PTC, 
StrideBio, Inc. in collaboration with Takeda Pharmaceutical Company Limited, Pfizer, and Novartis Gene 
Therapies, Inc. 

Many of our potential competitors, alone or with their strategic partners, have substantially greater financial, 

technical and other resources, such as larger research and development, clinical, marketing and manufacturing 
organizations. Mergers and acquisitions in the biotechnology and pharmaceutical industries, including recent transactions 
involving a number of gene therapy companies, may result in even more resources being concentrated among a smaller 
number of competitors. Smaller and other early-stage companies may also prove to be significant competitors, 
particularly through collaborative agreements with large and established companies. Our commercial opportunity could 
be reduced or eliminated if competitors develop and commercialize products that are safer, more effective, have fewer or 
less severe side effects, are more convenient or are less expensive than any products that we may develop. Competitors 
also may obtain FDA or other regulatory approval for their products more rapidly or earlier than us or may obtain orphan 
drug or other marketing exclusivity, which could result in our competitors establishing a strong market position before 
we are able to enter the market or reducing the number of available subjects for enrollment in our clinical trials to 
support regulatory submissions and approvals of our product. Additionally, technologies developed or acquired by our 
competitors may render our potential product candidates uneconomical or obsolete, and we may not be successful in 
marketing our product candidates against competitors. These third parties also compete with us in recruiting and 
retaining qualified scientific and management personnel, establishing clinical trial sites, and registering patients for 
clinical trials. 

In addition, as a result of the expiration or successful challenge of our patent rights, we could face more 

litigation with respect to the validity and scope of patents relating to our competitors’ products. The availability of our 
competitors’ products could limit the demand, and the price we are able to charge, for any products that we may develop 
and commercialize. If we are not able to compete effectively against potential competitors, our business will not grow, 
and our financial condition and operations will be harmed. 

64 

Even if we obtain and maintain approval for our product candidates from the FDA, we may never obtain approval for 
our product candidates outside of the United States, which would limit our market opportunities and adversely affect 
our business. 

Approval of a product candidate in the United States by the FDA does not ensure approval of such product 

candidate by regulatory authorities in other countries or jurisdictions, and approval by one foreign regulatory authority 
does not ensure approval by regulatory authorities in other foreign countries or by the FDA. Sales of our product 
candidates outside of the United States will be subject to foreign regulatory requirements governing clinical trials and 
marketing approval. Even if the FDA grants marketing approval for a product candidate, comparable regulatory 
authorities of foreign countries also must approve the manufacturing and marketing of the product candidates in those 
countries. Approval procedures vary among jurisdictions and can involve requirements and administrative review 
periods different from, and more onerous than, those in the United States, including additional preclinical studies or 
clinical trials or manufacturing control requirements. In many countries outside the United States, a product candidate 
must be separately approved for reimbursement before it can be approved for sale in that country. In some cases, the 
price that we intend to charge for our products, if approved, is also subject to approval. We intend to submit a marketing 
authorization application to EMA for approval of our product candidates in the European Union but obtaining such 
approval from the European Commission following the opinion of EMA is a lengthy and expensive process. Even if a 
product candidate is approved, the FDA or the European Commission may limit the indications for which the product 
may be marketed, require extensive warnings on the product labeling or require expensive and time-consuming 
additional clinical trials or reporting as conditions of approval. Regulatory authorities in countries outside of the United 
States and the European Union also have requirements for approval of product candidates with which we must comply 
prior to marketing in those countries. Obtaining foreign regulatory approvals and compliance with foreign regulatory 
requirements could result in significant delays, difficulties and costs for us and could delay or prevent the introduction of 
our product candidates in certain countries. 

Further, clinical trials conducted in one country may not be accepted by regulatory authorities in other 

countries. Regulatory approval for any of our product candidates may be withdrawn. If we fail to comply with the 
regulatory requirements, our target market will be reduced and our ability to realize the full market potential of our 
product candidates will be harmed and our business, financial condition, results of operations and prospects will be 
harmed. 

Additionally, on June 23, 2016, the electorate in the United Kingdom voted in favor of leaving the European 

Union, commonly referred to as Brexit. Following protracted negotiations, the United Kingdom left the European Union 
on January 31, 2020. Effective January 1, 2021, the United Kingdom is no longer part of the European Single Market 
and European Union Customs Union. A cooperation agreement was signed between the United Kingdom and the 
European Union in December 2020, which was applied provisionally beginning on January 1, 2021 and entered into 
force on May 1, 2021. The agreement addresses trade, economic arrangements, law enforcement, judicial cooperation 
and a governance framework including procedures for dispute resolution, among other things. As both parties continue to 
work on the rules for implementation, significant political and economic uncertainty remains about how the precise 
terms of the relationship between the parties will differ from the terms before withdrawal. 

Since the regulatory framework for pharmaceutical products in the United Kingdom covering the quality, 

safety, and efficacy of pharmaceutical products, clinical trials, marketing authorization, commercial sales, and 
distribution of pharmaceutical products is derived from European Union directives and regulations, the consequences of 
Brexit and the impact the future regulatory regime that applies to products and the approval of product candidates in the 
United Kingdom remain unclear. As of January 1, 2021, the Medicines and Healthcare products Regulatory Agency, or 
the MHRA, became responsible for supervising medicines and medical devices in Great Britain, comprising England, 
Scotland and Wales under domestic law, whereas Northern Ireland will continue to be subject to European Union rules 
under the Northern Ireland Protocol. The MHRA will rely on the Human Medicines Regulations 2012 (SI 2012/1916) 
(as amended), or the HMR, as the basis for regulating medicines. The HMR has incorporated into the domestic law of 
the body of European Union law instruments governing medicinal products that pre-existed prior to the United 
Kingdom’s withdrawal from the European Union. Any delay in obtaining, or an inability to obtain, any marketing 
approvals, as a result of Brexit or otherwise, may force us to restrict or delay efforts to seek regulatory approval in the 
United Kingdom for our product candidates, which could significantly and materially harm our business. 

65 

We expect that we will be subject to additional risks in commercializing any of our product candidates that 

receive marketing approval outside the United States, including tariffs, trade barriers and regulatory requirements; 
economic weakness, including inflation, or political instability in particular foreign economies and markets; compliance 
with tax, employment, immigration and labor laws for employees living or traveling abroad; foreign currency 
fluctuations, which could result in increased operating expenses and reduced revenue, and other obligations incident to 
doing business in another country; and workforce uncertainty in countries where labor unrest is more common than in 
the United States. 

If approved, our product candidates that are licensed and regulated as biologics may face competition from 
biosimilars approved through an abbreviated regulatory pathway. 

The Biologics Price Competition and Innovation Act of 2009, or BPCIA, was enacted as part of the Patient 

Protection and Affordable Care Act, as amended by the Health Care and Education Affordability Reconciliation Act, or 
collectively, the ACA, to establish an abbreviated pathway for the approval of biosimilar and interchangeable biological 
products. The regulatory pathway establishes legal authority for the FDA to review and approve biosimilar biologics, 
including the possible designation of a biosimilar as “interchangeable” based on its similarity to an approved biologic. 
Under the BPCIA, a reference biological product is granted 12 years of data exclusivity from the time of first licensure 
of the product, and the FDA will not accept an application for a biosimilar or interchangeable product based on the 
reference biological product until four years after the date of first licensure of the reference product In addition, the 
licensure of a biosimilar product may not be made effective by the FDA until 12 years from the date on which the 
reference product was first licensed. During this 12-year period of exclusivity, another company may still develop and 
receive approval of a competing biologic, so long as its BLA does not reply on the reference product, sponsor’s data or 
submit the application as a biosimilar application.  

We believe that any of the product candidates we develop as a biological product under a BLA should qualify 

for the 12-year period of exclusivity. However, there is a risk that this exclusivity could be shortened due to 
congressional action or otherwise, or that the FDA will not consider the subject product candidates to be reference 
products for competing products, potentially creating the opportunity for biosimilar competition sooner than anticipated. 
Moreover, the extent to which a biosimilar, once approved, will be substituted for any one of the reference products in a 
way that is similar to traditional generic substitution for non-biological products will depend on a number of marketplace 
and regulatory factors that are still developing. Nonetheless, the approval of a biosimilar to our product candidates would 
have a material adverse impact on our business due to increased competition and pricing pressure. 

Risks Related to Third Parties 

To date, all of our revenue has been derived from our ongoing collaborations with Neurocrine, from our ongoing 
option and license arrangements with Pfizer and Novartis, and from our prior collaborations with Sanofi Genzyme, 
AbbVie Biotechnology Ltd and AbbVie Ireland Unlimited Company. If any ongoing or future collaboration or option 
and license agreements were to be terminated, our business financial condition, results of operations and prospects 
could be harmed. 

To date, all of our revenue has been derived from our ongoing collaborations with Neurocrine, our ongoing 

option and license arrangements with Pfizer and Novartis, and from our prior collaborations with Sanofi Genzyme and 
AbbVie. If any ongoing or future collaboration or option and license agreements were to be terminated, our business 
financial condition, results of operations and prospects could be harmed. For example, certain of our prior collaborations 
were terminated. As a result of the terminations of our collaborations with Sanofi Genzyme and AbbVie, we ceased to be 
eligible to receive option and milestone payments pursuant to the collaborations or to receive royalties in connection 
with any potential products developed under the collaborations.  

On February 2, 2021, Neurocrine notified us that it had elected to terminate the 2019 Neurocrine Collaboration 
Agreement solely with regards to the VY-AADC Program. This termination became effective August 2, 2021, which we 
refer to as the Neurocrine VY-AADC Program Termination Effective Date. The 2019 Neurocrine Collaboration 
Agreement remains in full force and effect for each other program thereunder. Upon the termination of the VY-AADC 
Program, the license granted by us to Neurocrine regarding the VY-AADC Program expired, and we regained worldwide 

66 

intellectual property rights to the VY-AADC Program in accordance with the collaboration agreement, and the 
restrictions on us to develop, manufacture or commercialize a gene therapy product directed to the targets specified in 
the VY-AADC Program terminated. If Neurocrine were to terminate the remainder of the 2019 Neurocrine Collaboration 
Agreement, we would become responsible for all research and development expenses relating to the remaining 
Neurocrine Programs and would not receive any future milestone payments or royalty payments under the 2019 
Neurocrine Collaboration Agreement with respect to such programs.  

On October 1, 2021, we entered into the Pfizer Agreement, pursuant to which we granted Pfizer options to 

receive an exclusive license to TRACER capsids to develop and commercialize certain AAV gene therapy candidates 
comprised of a TRACER capsid and specified transgenes to help treat respective central nervous system and 
cardiovascular diseases. Effective as of September 30, 2022, Pfizer exercised its option with respect to a capsid in 
connection with a gene therapy program for the potential treatment of an undisclosed rare neurologic, rare neurological 
disease, or the Pfizer Option Exercise. Under the terms of the Pfizer Agreement, pursuant to the Pfizer Option exercise, 
we are eligible to receive specified development, regulatory, and commercialization milestone payments following of up 
to an aggregate of $115.0 million for the first licensed product to achieve such milestones; specified sales milestone 
payments of up to an aggregate of $175.0 million per licensed product; and tiered, escalating royalties in the mid- to 
high-single digit percentages of annual net sales of each licensed product. Pfizer did not exercise its option to license a 
capsid for a specified cardiovascular disease target under the Pfizer Agreement. As a result, all rights to capsids for that 
cardiovascular disease target under the Pfizer Agreement have expired and have reverted to us, and we are not eligible to 
receive any potential future development, regulatory, commercialization, or sales milestone payments or potential 
royalties pursuant to the Pfizer Agreement in connection with such target. 

In March 2022, we entered into the Novartis Agreement, pursuant to which we granted Novartis options to 

receive an exclusive license to TRACER capsids to develop and commercialize certain AAV gene therapy candidates 
comprised of a TRACER capsid and specified genetic payloads for specific genetic targets. Under the terms of the 
Novartis Agreement, we received an upfront payment of $54.0 million. Effective as of March 1, 2023, Novartis 
exercised its options to license novel capsids generated from our TRACER capsid discovery platform for use in gene 
therapy programs against two undisclosed neurologic disease targets. With Novartis’ option exercise on two targets, we 
are entitled to receive a $25.0 million option exercise payment during the first half of 2023, and we are eligible to receive 
associated potential development, regulatory, and commercial milestone payments, as well as mid- to high-single-digit 
tiered royalties based on net sales of Novartis products incorporating the licensed capsids. In addition, over the next 18 
months, Novartis retains the right to expand the agreement to include options to license capsids for up to two additional 
rare CNS targets, subject to their availability, for a fee of $18.0 million per target. Under such an expansion, we would 
be eligible to receive a $12.5 million license option exercise fee for each target exercised, as well as future potential 
milestone payments per target and mid- to high-single-digit tiered royalties on products incorporating the licensed 
capsids. Novartis elected not to license a capsid for one CNS target under the Novartis Agreement prior to the expiration 
of the applicable option period. As a result we are no longer eligible to receive development, regulatory, and commercial 
milestone payments or royalties in connection with this target, and all capsid rights with respect to that target have 
returned to us.  

Our current collaborators or any future collaborator might not be successful in obtaining approvals for the 

product candidates arising from our collaboration or commercializing or manufacturing the resulting products. Further, 
such collaborator’s objectives in connection with the collaboration may not be consistent with our best interests. With 
respect to the rights granted to a collaborator by us, the collaborator could take actions that may be adverse to us, or it 
could halt, slow, or deprioritize its development and commercialization efforts under the collaboration. In any such 
instances, our business, financial condition, results of operations and prospects could be materially harmed. 

We may seek to enter into collaborations, and out-licensing transactions in the future with other third parties. If we 
are unable to enter into such collaborations or out-licensing transactions, or if these collaborations or out-licensing 
transactions are not successful, our business could be adversely affected. 

We may seek to enter into additional collaborations in the future, including sales, marketing, distribution, 

development, option, licensing, and/or broader collaboration agreements. For example, we entered into the 2023 
Neurocrine Collaboration Agreement for the development, manufacture and commercialization of the 2023 Neurocrine 

67 

Programs. Our likely collaborators, optionees, and licensees include large and mid-size pharmaceutical companies, 
regional and national pharmaceutical companies, biotechnology companies, and medical device manufacturers. 
However, we may not be able to enter into additional collaborations or option and license transactions on favorable terms 
or at all. Our ability to generate revenues from our collaborations and option and license transactions will depend on our 
and our collaborators’, optionees’, and licensees’ abilities to successfully perform the functions assigned to each of us in 
these arrangements. In addition, our collaborators, optionees, and licensees might have the ability to abandon research or 
development projects and terminate applicable agreements. Moreover, an unsuccessful outcome in any clinical trial for 
which our collaborator, optionee, or licensee is responsible could be harmful to the public perception and prospects of 
our gene therapy and vectorized antibody platforms. 

Our relationship with any current or future collaborators, optionees, or licensees may pose several risks, 

including the following: 

• 

• 

• 

• 

• 

collaborators, optionees, and licensees have significant discretion in determining the amount and timing of 
the efforts and resources that they will apply to these collaborations and option and license transactions; 

collaborators, optionees, or licensees may not perform their obligations as expected or desired; 

the preclinical studies and clinical trials conducted as part of these collaborations or by our licensees may 
not be successful; 

collaborators, optionees, or licensees may not pursue development and commercialization of any product 
candidates that achieve regulatory approval or may elect not to continue or renew development or 
commercialization programs based on preclinical study or clinical trial results, changes in the 
collaborators’, optionees’, or licensees’ strategic focus or available funding or external factors, such as an 
acquisition, which divert resources or create competing priorities; 

collaborators, optionees, or licensees may delay preclinical studies and clinical trials, provide insufficient 
funding for preclinical studies and clinical trials, stop a preclinical study or clinical trial or abandon a 
product candidate, repeat or conduct new preclinical studies or clinical trials or require a new formulation 
of a product candidate for preclinical studies or clinical trials; 

•  we may not have access to, or may be restricted from disclosing, certain information regarding product 
candidates being developed or commercialized under a collaboration or by a licensee and, consequently, 
may have limited ability to inform our stockholders about the status of such product candidates; 

• 

• 

• 

• 

collaborators, optionees, or licensees could independently develop, or develop with third parties, products 
that compete directly or indirectly with our product candidates if the collaborators, optionees, or licensees 
believe that competitive products are more likely to be successfully developed or can be commercialized 
under terms that are more economically attractive than ours; 

product candidates developed in collaboration with us or by a licensee may be viewed by our collaborators 
or licensees as competitive with their own product candidates or products, which may cause collaborators 
or licensees to cease to devote resources to the commercialization of our product candidates; 

a collaborator or licensee with marketing and distribution rights to one or more of our product candidates 
that achieve regulatory approval may not commit sufficient resources to the marketing and distribution of 
any such product candidate; 

disagreements with collaborators, optionees, or licensees, including disagreements over proprietary rights, 
contract interpretation or the preferred course of development of any product candidates, may cause delays 
or termination of the research, development or commercialization of such product candidates, may lead to 

68 

additional responsibilities or expenses for us with respect to such product candidates (in the case of 
collaborations) or may result in litigation or arbitration, any of which would be time-consuming and 
expensive; 

• 

• 

• 

• 

• 

collaborators, optionees, or licensees may not properly maintain or defend our intellectual property rights 
or may use our proprietary information in such a way as to invite litigation that could jeopardize or 
invalidate our intellectual property or proprietary information or expose us to potential litigation; 

disputes may arise with respect to the ownership or inventorship of intellectual property developed 
pursuant to our collaborations or option and license transactions; 

collaborators, optionees, or licensees may infringe the intellectual property rights of third parties, which 
may expose us to litigation and potential liability; 

the terms of our collaboration or license agreement may restrict us from entering into certain relationships 
with other third parties, thereby limiting our options; and 

collaborations may be terminated for the convenience of the collaborator and, if terminated, we could be 
required to raise additional capital to pursue further development or commercialization of the applicable 
product candidates. 

Collaboration and license agreements may not lead to the development or commercialization of product 
candidates in the most efficient manner, or at all. If our collaborations or option and license transactions do not result in 
the successful development and commercialization of products, or if one of our collaborators, optionees, or licensees 
terminates its agreement with us, we may not receive any future research funding or milestone or royalty payments under 
the collaboration or option and license transactions. If we do not receive the funding we expect under these agreements, 
our development of our product candidates could be delayed, and we may need additional resources to develop our 
product candidates. In the event we are unable to achieve milestones necessary to demonstrate progress on our programs 
relevant to our ongoing collaborations with Neurocrine, Neurocrine may be unwilling to fund these programs at the 
desired levels or at all, which could require us to fund these programs to a greater extent than we have expected, to 
decline to pursue certain program objectives or to discontinue one or more of the programs. Additionally, subject to its 
contractual obligations to us, if a collaborator, optionee, or licensee of ours were to be involved in a business 
combination, it might deemphasize or terminate the development or commercialization of any product candidate 
optioned or licensed to it by us. If one of our collaborators, optionees, or licensees terminates its agreement with us, we 
may find it more difficult to attract new collaborators, optionees, or licensees, and the perception of us in the business 
and financial communities could be adversely affected. All of the risks relating to product development, regulatory 
approval and commercialization described in this periodic report also apply to the activities of our collaborators, 
optionees, and licensees. 

We will face significant competition in seeking appropriate collaborators, optionees, and licensees, and the 

negotiation process is time-consuming and complex. Our ability to reach a definitive collaboration or license agreement 
with any future collaborators, optionees, and licensees will depend, among other things, upon our assessment of the 
collaborator’s, optionee’s, or licensee’s resources and expertise, the terms and conditions of the proposed collaboration 
or option and license transactions and the proposed collaborator’s, optionee’s, or licensee’s evaluation of several factors. 
Those factors may include the design or results of clinical trials, the likelihood of approval by the FDA or similar 
regulatory authorities outside the United States, the potential market for the subject product candidate, the costs and 
complexities of manufacturing and delivering such product candidate to patients, the potential of competing products, the 
existence of uncertainty with respect to our ownership of technology, which can exist if there is a challenge to such 
ownership without regard to the merits of the challenge, and industry and market conditions generally. The collaborator, 
optionee, or licensee may also consider alternative product candidates or technologies for similar indications that may be 
available to collaborate on and whether such a collaboration or option and license transaction could be more attractive 
than the one with us for our product candidate. We may also be restricted under future license agreements from entering 
into agreements on certain terms with potential collaborators, optionees, or licensees. In addition, there have been a 

69 

significant number of recent business combinations among large pharmaceutical companies that have resulted in a 
reduced number of potential future collaborators, optionees, and licensees.  

If we are unable to reach agreements with suitable collaborators on a timely basis, on acceptable terms, or at all, 
we may have to curtail the development of a product candidate, reduce or delay its development program or one or more 
of our other development programs, delay its potential commercialization or reduce the scope of any sales or marketing 
activities, or increase our expenditures and undertake development or commercialization activities at our own expense. If 
we elect to fund and undertake development or commercialization activities on our own, we may need to obtain 
additional expertise and additional capital, which may not be available to us on acceptable terms or at all. If we fail to 
enter into collaborations or option and license transactions and do not have sufficient funds or expertise to undertake the 
necessary development and commercialization activities, we may not be able to further develop our product candidates 
or bring them to market or continue to develop our gene therapy and vectorized antibody platforms. If we license rights 
to product candidates, we may not be able to realize the benefit of such transactions if we are unable to successfully 
integrate them with our existing operations and company culture. 

We and our collaborators have relied, and we and our collaborators expect to continue to rely, on third parties to 
conduct, supervise and monitor our preclinical studies and clinical trials, and if these third parties perform in an 
unsatisfactory manner, our business could be harmed. 

We and our collaborators expect to rely on CROs, clinical trial sites, and other vendors to ensure our preclinical 

studies and clinical trials are conducted properly and on time. We and our collaborators may also engage third parties 
such as clinical data management organizations, medical institutions and clinical investigators to conduct or assist in our 
clinical trials or other preclinical and clinical research and development work. While we and our collaborators will have 
agreements governing their activities, we and our collaborators will have limited influence over their actual performance. 
We and our collaborators will control only certain aspects of our third-party service providers’ activities. Nevertheless, 
we and our collaborators will be responsible for ensuring that each of our preclinical studies and clinical trials is 
conducted in accordance with the applicable protocol, legal, quality, regulatory and scientific standards. Our reliance on 
these third parties does not relieve us of our regulatory responsibilities. For example, the PD-1101 Phase 1b clinical trial 
of VY-AADC (NBIb-1817) and the separate PD-1102 Phase 1 clinical trial exploring the delivery of VY-AADC (NBIb-
1817) using a posterior trajectory were conducted at several locations. Additionally, we had expected to initiate the 
planned VYTAL Phase 1 and 2 clinical trial for VY-HTT01 at multiple sites in the United States before our decision to 
refocus the Huntington’s disease program. If any locations terminate a particular clinical trial, we or our collaborators 
would be required to find other parties or locations to conduct such clinical trial. We and our collaborators may be 
unable to find a new party to conduct new trials of our product candidates or obtain clinical supply of our product 
candidates or AAV vectors for such trials. If we or our collaborators elect to internalize some or all activities related to 
the conduct of our preclinical studies or clinical trials that are currently performed by our third-party service providers, 
or if we or our collaborators are required to do so due to a service provider’s termination of our relationship, then we or 
our collaborators may be required to source additional technology and personnel in order to perform the relevant 
activities. We and our collaborators may be unsuccessful in our efforts to internalize some or all relevant activities, either 
on the desired timeline or at all. 

We, our collaborators, and our third-party service providers are required to comply with the FDA’s good 

laboratory practices, or GLPs, and GCPs for conducting, recording and reporting the results of IND-enabling preclinical 
studies and clinical studies to assure that the data and reported results are credible and accurate and that the rights, 
integrity and confidentiality of clinical trial participants are protected. We and our collaborators are also required to 
register ongoing clinical trials and post the results of completed clinical trials on a government-sponsored database, 
ClinicalTrials.gov, within specified timeframes. The FDA enforces these GLPs and GCPs through periodic inspections 
of trial sponsors, principal investigators, clinical trial sites, and laboratories at which the FDA may determine that our 
preclinical studies and clinical trials did not comply with GLPs or GCPs. If we, our collaborators, or our third-party 
service providers fail to comply with applicable GLPs or GCPs, the preclinical or clinical data generated in our future 
preclinical studies or clinical trials may be deemed unreliable and the FDA may require us to perform additional 
preclinical studies or clinical trials before approving the relevant INDs or marketing applications. In addition, our future 
clinical trials will require a sufficient number of patients to evaluate the safety and effectiveness of our product 
candidates. Accordingly, if we, our collaborators, or our third-party service providers fail to comply with these 

70 

regulations or fail to recruit a sufficient number of patients, we may be required to repeat such preclinical studies or 
clinical trials, which would delay the regulatory approval process. Failure to comply can also result in fines, adverse 
publicity, and civil and criminal sanctions.  

Our third-party service providers are not our employees, and we and our collaborators are therefore unable to 

directly monitor whether or not they devote sufficient time, attention, expertise and resources to our clinical and 
nonclinical programs. These third-party service providers may also have relationships with other commercial entities, 
including our competitors, for whom they may also be conducting clinical trials or other drug development activities that 
could harm our competitive position. If our third-party service providers do not successfully carry out their contractual 
duties or obligations, fail to meet expected deadlines, or if the quality or accuracy of the preclinical or clinical data they 
obtain is compromised due to the failure to adhere to our clinical protocols or regulatory requirements, or for any other 
reasons, our preclinical studies or clinical trials may be extended, delayed or terminated, and we may not be able to 
obtain regulatory approval for, or successfully commercialize our product candidates. As a result, our financial results 
and the commercial prospects for our product candidates could be harmed, our costs could increase, and our ability to 
generate revenues could be delayed. 

Risks Related to Manufacturing 

Our gene therapies are novel, complex and difficult to manufacture. We could experience manufacturing problems 
that result in delays in the development or commercialization of our product candidates or otherwise harm our 
business. 

The manufacture of gene therapy products is technically complex and necessitates substantial expertise and 
capital investment. Production difficulties caused by unforeseen events may delay the availability of material for our 
clinical studies. To meet the requirements of our current and planned future trials we have developed a flexible 
manufacturing platform that is based on proprietary technology and provides a scalable process for preclinical and 
clinical AAV production. We are using HEK 293 cell manufacturing to support our preclinical research activities. We 
also have expertise with the baculovirus/Sf9 AAV production system, a technology for producing AAV gene therapy 
vectors at scale in insect-derived cells, which we have used for our clinical development activities in the past and may 
use in the future for clinical development activities. Both the HEK 293 cell manufacturing process and the 
baculovirus/Sf9 manufacturing process have been successfully transferred to our contract manufacturing organizations. 
The baculovirus/Sf9 manufacturing process has also been used by our contract manufacturing organizations in 
manufacturing clinical materials in accordance with the FDA’s cGMPs. If we transition from the use of HEK 293 cell 
manufacturing for preclinical research activities to the use of the baculovirus/Sf9 AAV production system for clinical 
development activities, we could encounter transition-related difficulties such as the need to make manufacturing process 
adjustments, the need to change third-party contract manufacturers, issues with drug potency consistency, and adverse 
clinical reactions, which could lead us to incur additional costs or delays. 

We presently contract with third parties for the manufacturing of our program materials. We have also built an 

onsite, state-of-the-art process research and development facility to enable the manufacturing of clinical quality AAV 
gene therapy vectors at research scale. We are currently assessing our manufacturing capabilities and, although we do 
not currently have our own clinical or commercial scale manufacturing, we may choose to build those capabilities. The 
use of contracted manufacturing and reliance on collaboration partners is relatively cost-efficient and eliminates the need 
for our direct investment in manufacturing facilities and additional staff early in development. Although we rely on 
contract manufacturers, we have personnel with manufacturing and quality experience to oversee our contract 
manufacturers. 

To date, our third-party manufacturers have met our manufacturing requirements for our program materials. We 

expect third-party manufacturers to be capable of providing sufficient quantities of our program materials to meet 
anticipated clinical trial scale demands. To meet our projected needs for commercial manufacturing, third parties with 
whom we currently work might need to increase their scale of production or we will need to secure alternate suppliers. 
We believe that there are alternate sources of supply for our program materials that can satisfy our clinical and 
commercial requirements, although we cannot be certain that identifying and establishing relationships with such 
sources, if necessary, would not result in significant delay or material additional costs. 

71 

To date, our third-party manufacturers have met our quality standards for our program materials. The 

manufacturers of pharmaceutical products must comply with strictly enforced cGMP requirements, state and federal 
regulations, as well as foreign requirements when applicable. Any failure by us or our contract manufacturing 
organizations to adhere to or document compliance to such regulatory requirements could lead to a delay or interruption 
in the availability of our program materials for clinical study. If we or our manufacturers were to fail to comply with the 
FDA, EMA, or other regulatory authority, it could result in sanctions being imposed on us, including clinical holds, 
fines, injunctions, civil penalties, delays, suspension or withdrawal of approvals, license revocation, seizures or recalls of 
product candidates or products, operating restrictions and criminal prosecutions, any of which could significantly and 
adversely affect supplies of our product candidates. Our potential future dependence upon others for the manufacture of 
our product candidates may also adversely affect our future profit margins and our ability to commercialize any product 
candidates that receive regulatory approval on a timely and competitive basis. 

Biological products are inherently difficult to manufacture. Our program materials are manufactured using 

technically complex processes requiring specialized equipment and facilities, highly specific raw materials, cells, and 
reagents, and other production constraints. Several of these raw materials, cells, and reagents are provided by a limited 
number of suppliers. Even though we aim to have backup supplies and suppliers of raw materials, cells, and reagents 
whenever possible, we cannot be certain they will be sufficient if our primary sources are unavailable. A shortage of a 
critical raw material, cell line, or reagent, or a technical issue during manufacturing may lead to delays in clinical 
development or commercialization plans. Any changes in the manufacturing of components of the raw materials we use 
could result in unanticipated or unfavorable effects on our manufacturing processes, including delays.  

Delays in obtaining regulatory approval of our or our collaborators’ manufacturing processes and facilities or 
disruptions in such manufacturing processes may delay or disrupt our commercialization efforts. Until recently, no 
cGMP gene therapy manufacturing facility in the United States had received approval from the FDA for the 
manufacture of an approved gene therapy product. 

Before we can begin to commercially manufacture a product candidate in our own facility, or the facility of a 
collaborator, we must obtain regulatory approval from the FDA for our manufacturing process and our collaborator’s 
facility. A manufacturing authorization must also be obtained from the appropriate European Union regulatory 
authorities. Until recently, no cGMP gene therapy manufacturing facility in the United States had received approval from 
the FDA for the manufacture of an approved gene therapy product and, therefore, the timeframe required for us to obtain 
such approval is uncertain. In addition, we must pass a pre-approval inspection of our or our collaborator’s 
manufacturing facility by the FDA and other relevant regulatory authorities before any of our product candidates can 
obtain marketing approval. In order to obtain approval, we will need to ensure that all of our processes, methods and 
equipment are compliant with cGMP, and perform extensive audits of vendors, contract laboratories and suppliers. If any 
of our vendors, contract laboratories or suppliers is found to be out of compliance with cGMP, we may experience delays 
or disruptions in manufacturing while we work with these third parties to remedy the violation or while we work to 
identify suitable replacement vendors. The cGMP requirements govern quality control of the manufacturing process and 
documentation policies and procedures. In complying with cGMP, we will be obligated to expend time, money and effort 
in production, record keeping and quality control to assure that the product meets applicable specifications and other 
requirements. If we fail to comply with these requirements, we would be subject to possible regulatory action and may 
not be permitted to sell any products that we may develop. 

Failure to comply with ongoing regulatory requirements could cause us to suspend production or put in place costly 
or time-consuming remedial measures. 

The regulatory authorities may, at any time, following approval of a product for sale, audit the manufacturing 
facilities for such product or institute biennial inspections. If any such inspection or audit identifies a failure to comply 
with applicable regulations, or if a violation of product specifications or applicable regulations occurs independent of 
such an inspection or audit, the relevant regulatory authority may require remedial measures that may be costly or 
time-consuming to implement and that may include the temporary or permanent suspension of a clinical trial or 
commercial sales or the temporary or permanent closure of a manufacturing facility. Any such remedial measures 
imposed upon our third-party manufacturers, our collaborators, or us could harm our business, financial condition, 
results of operations and prospects. 

72 

If our third-party manufacturers, our collaborators, or we fail to comply with applicable cGMP regulations, 

FDA and foreign regulatory authorities can impose regulatory sanctions including, among other things, refusal to 
approve a pending application for a new product candidate or suspension or revocation of a pre-existing approval. Such 
an occurrence may cause our business, financial condition, results of operations and prospects to be harmed. 

Additionally, if supply from any third-party manufacturers is delayed or interrupted, there could be a significant 

disruption in the supply of our clinical or commercial material. We have agreements in place with our contract 
manufacturers pursuant to which we are collaborating on cGMP manufacturing processes and analytical methods for the 
manufacture of our AAV product candidates. Therefore, if we are unable to enter into an agreement with our contract 
manufacturers to manufacture clinical or commercial material for our product programs, or if our agreement with our 
contract manufacturers were terminated, we would have to find suitable alternative manufacturers. This could delay our 
or our collaborators’ ability to conduct clinical trials or commercialize our current and future product candidates. The 
regulatory authorities also may require additional trials if a new manufacturer is relied upon for commercial production. 
Switching manufacturers may involve substantial costs and could result in a delay in our desired clinical and commercial 
timelines. 

Any contamination in the manufacturing process for our products or product candidates, shortages of raw materials, 
cells or reagents, or failure of any of our key suppliers to deliver necessary components could result in delays in our 
clinical development or marketing schedules. 

Given the nature of biologics manufacturing, there is a risk of contamination. Any contamination could 

adversely affect our ability to produce product candidates on schedule and could, therefore, harm our results of 
operations and cause reputational damage. 

Some of the raw materials required in our manufacturing process are derived from biologic sources. Such raw 

materials are difficult to procure and may be subject to contamination or recall. A material shortage, contamination, 
recall or restriction on the use of biologically derived substances in the manufacture of our product candidates could 
adversely impact or disrupt the commercial manufacturing or the production of clinical material, which could adversely 
affect our development timelines and our business, financial condition, results of operations and prospects. 

Failure to obtain access to or to protect intellectual property related to the manufacturing of our products or product 
candidates may result in changes, delays and/or inability to manufacture such products or product candidates. 

The intellectual property related to the manufacture of biological products is complex. If we are unable to 

maintain control of manufacturing technology such as our trade secrets, or we are unable to protect ongoing 
improvements comprehensively and in a sufficient number of jurisdictions, it would impact our ability to produce 
products for commercial sale or product candidates for preclinical testing or clinical trials and our development timelines 
and operations timelines could be adversely affected. 

We presently manufacture our product candidates using either an insect cell AAV production system or a 

mammalian cell system. We are aware of third parties which also use these systems in the manufacture of their products 
and who hold intellectual property on their AAV manufacturing systems. If we determine that access to certain third-
party intellectual property is necessary for the manufacturing of our products and product candidates and are unable to 
license or otherwise access this intellectual property, it would impact our ability to produce products for commercial sale 
or product candidates for preclinical testing or clinical trials and our development timelines and operations timelines 
could be adversely affected. 

73 

Risks Related to Our Business Operations 

We may not be successful in our efforts to identify or discover additional product candidates and may fail to capitalize 
on programs or product candidates that may be a greater commercial opportunity, or for which there is a greater 
likelihood of success. 

The success of our business depends upon our ability to identify, develop and commercialize product candidates 

generated through our gene therapy and vectorized antibody platforms. Research programs to identify new product 
candidates require substantial technical, financial and human resources. Our product candidates are in preclinical 
development. To date, our research and development efforts have focused on our VY-AADC (NBIb-1817) and VY-
HTT01 programs. We have terminated our VY-AADC program, and we deprioritized our VY-HTT01 program as we 
have decided to develop a second-generation product candidate for the treatment of Huntington’s disease. Our current 
portfolio of product candidates is subject to change as we continue to conduct preclinical testing and to develop product 
candidates and prioritize or abandon product candidates based on such results and other factors. For example, in August 
2022, we announced a re-prioritization of our portfolio based on a review evaluating our programs based on, among 
other things, our assessment of their potential for competitive differentiation, the efficiency of such product candidate’s 
path to human proof of biology or proof of mechanism (reflecting the availability of validated biomarkers), unmet 
medical need, commercial opportunity, and alignment with our overall strategy, as well as supportive preclinical data. 
We may also fail to identify other product candidates for clinical development for several reasons. For example, our 
research may be unsuccessful in identifying potential product candidates or our potential product candidates may be 
shown to have harmful side effects, may be commercially impracticable to manufacture or may have other characteristics 
that may make the products unmarketable or unlikely to receive marketing approval.  

Additionally, because we have limited resources, we may forego or delay pursuit of opportunities with certain 

programs or product candidates or for indications that later prove to have greater commercial potential. Similar to our 
prior investments with regard to our VY-AADC (NBIb-1817) and VY-HTT01 program, our spending on current and 
future research and development programs may not yield any commercially viable products. If we do not accurately 
evaluate the commercial potential for a particular product candidate, we may relinquish valuable rights to that product 
candidate through strategic collaboration, option and license, or other arrangements in cases in which it would have been 
more advantageous for us to retain sole development and commercialization rights to such product candidate. 
Alternatively, we may allocate internal resources to a product candidate in a therapeutic area in which it would have been 
more advantageous to enter into a partnering arrangement. Several of our current preclinical programs have previously 
been part of collaborations with third parties. While we have invested significant resources in these programs, we may 
decide in the future to cease development activities on one or more of them. 

If any of these events occur, we may be forced to abandon our development efforts with respect to a particular 
product candidate or fail to develop a potentially successful product candidate, which could harm our business, financial 
condition, results of operations and prospects. 

Our future success depends on our ability to retain key members of our management and research and development 
teams, and to attract, retain and motivate qualified personnel. 

We are highly dependent on the management, technical, and scientific expertise of principal members of our 
management, scientific, and clinical teams. While we have entered into employment agreements or offer letters with 
each of our executive officers, any of them could leave our employment at any time, as all of our employees are “at will” 
employees. We currently do not have “key person” insurance on any of our employees. The loss of the services of one or 
more of our current employees might impede the achievement of our research, development and commercialization 
objectives.  

Recruiting and retaining qualified employees, consultants and advisors for our business, including scientific and 

technical personnel, is critical to our success. There currently is a shortage of skilled individuals with substantial gene 
therapy experience, which is likely to continue. As a result, competition for skilled personnel, including in gene therapy 
research and vector manufacturing, is intense and the turnover rate can be high. We may not be able to attract and retain 
personnel on acceptable terms, if at all, given the competition among numerous pharmaceutical and biotechnology 

74 

companies and academic institutions for individuals with similar skill sets. Our consultants and advisors may be 
employed by employers other than us and may have commitments under consulting or advisory contracts with other 
entities that may limit their availability to us. In addition, failure to succeed in preclinical or clinical trials or applications 
for marketing approval, the termination of relationships with collaborators, and the reduction of our workforce in 
connection with the development of a new portfolio and platform strategy may make it more challenging to recruit and 
retain qualified personnel. The inability to recruit, or loss of services of, certain executives, key employees, consultants 
or advisors, may impede the progress of our research, development and commercialization objectives and could harm our 
business, financial condition, results of operations and prospects. 

If we are unable to manage expected growth in the scale and complexity of our operations, our performance may 
suffer. 

If we are successful in executing our business strategy, we will need to expand our managerial, operational, 
financial and other systems and resources to manage our operations, continue our research and development activities 
and, in the longer term, build a commercial infrastructure to support commercialization of any of our product candidates 
that are approved for sale. We can provide no assurances that we will have sufficient resources in the future to manage 
all of our planned programs. Future growth would impose significant added responsibilities on members of management, 
may lead to significant added costs, and may divert our management and business development resources. It is likely that 
our management, finance, development personnel, systems and facilities currently in place may not be adequate to 
support this future growth. Our need to effectively manage our operations, growth and product candidates requires that 
we continue to develop more robust business processes and improve our systems and procedures in each of these areas 
and to attract and retain sufficient numbers of talented employees. We may be unable to successfully implement these 
tasks on a larger scale and, accordingly, may not achieve our research, development and growth goals. 

Our employees, principal investigators, consultants and commercial partners may engage in misconduct or other 
improper activities, including non-compliance with regulatory standards and requirements and insider trading. 

We are exposed to the risk of fraud or other misconduct by our employees, principal investigators, consultants, 

collaborators, and commercial partners. Misconduct by these parties could include intentional failures to comply with 
FDA regulations or the regulations applicable in the European Union and other jurisdictions, provide accurate 
information to the FDA, the European Commission and other regulatory authorities, comply with healthcare fraud and 
abuse laws and regulations in the United States and abroad, report financial information or data accurately or disclose 
unauthorized activities to us. In particular, sales, marketing and business arrangements in the healthcare industry are 
subject to extensive laws and regulations intended to prevent fraud, misconduct, kickbacks, self-dealing and other 
abusive practices. These laws and regulations restrict or prohibit a wide range of pricing, discounting, marketing and 
promotion, sales commission, customer incentive programs and other business arrangements. Such misconduct also 
could involve the improper use of information obtained in the course of clinical trials or interactions with the FDA or 
other regulatory authorities, which could result in regulatory sanctions and cause serious harm to our reputation. We 
have adopted a code of conduct applicable to all of our employees, but it is not always possible to identify and deter 
employee misconduct, and the precautions we take to detect and prevent this activity may not be effective in controlling 
unknown or unmanaged risks or losses or in protecting us from government investigations or other actions or lawsuits 
stemming from a failure to comply with these laws or regulations. If any such actions are instituted against us, and we 
are not successful in defending ourselves or asserting our rights, those actions could have a significant impact on our 
business, financial condition, results of operations and prospects, including the imposition of significant fines or other 
sanctions. 

Current and future legislation may increase the difficulty and cost for us and any collaborators to obtain marketing 
approval of and commercialize our product candidates and affect the prices we, or they, may obtain. 

In the United States and foreign jurisdictions, there have been a number of legislative and regulatory changes 

and proposed changes regarding the healthcare system that could prevent or delay marketing approval of our product 
candidates, restrict or regulate post-approval activities and affect our ability, or the ability of any collaborators, to 
profitably sell any products for which we obtain marketing approval. We expect that current laws, as well as other 
healthcare reform measures that may be adopted in the future, may result in more rigorous coverage criteria and in 

75 

additional downward pressure on the price that we, or any collaborators, may receive for any approved products. If 
reimbursement of our products is unavailable or limited in scope, our business could be materially harmed.  

In March 2010, President Obama signed the ACA into law. In addition, other legislative changes have been 

proposed and adopted since the ACA was enacted. In August 2011, the Budget Control Act of 2011, among other things, 
created measures for spending reductions by Congress. A Joint Select Committee on Deficit Reduction, tasked with 
recommending a targeted deficit reduction of at least $1.2 trillion for the years 2013 through 2021, was unable to reach 
required goals, thereby triggering the legislation’s automatic reduction to several government programs. These changes 
included aggregate reductions to Medicare payments to providers of up to 2% per fiscal year, which went into effect in 
April 2013 and will remain in effect through 2030 under the Coronavirus Aid, Relief, and Economic Security Act, or the 
CARES Act. The American Taxpayer Relief Act of 2012, among other things, reduced Medicare payments to several 
providers and increased the statute of limitations period for the government to recover overpayments to providers from 
three to five years. These laws may result in additional reductions in Medicare and other healthcare funding and 
otherwise affect the prices we may obtain for any of our product candidates for which we may obtain regulatory approval 
or the frequency with which any such product candidate is prescribed or used.  

Since enactment of the ACA, there have been, and continue to be, numerous legal challenges and Congressional 

actions to repeal and replace provisions of the law. For example, with enactment of the Tax Cuts and Jobs Act of 2017, 
or the TCJA, which was signed by President Trump on December 22, 2017, Congress repealed the “individual mandate.” 
The repeal of this provision, which requires most Americans to carry a minimal level of health insurance, became 
effective in 2019. Further, on December 14, 2018, a U.S. District Court judge in the Northern District of Texas ruled that 
the individual mandate portion of the ACA is an essential and inseverable feature of the ACA, and therefore because the 
mandate was repealed as part of the TCJA, the remaining provisions of the ACA are invalid as well. On December 18, 
2019, the Court of Appeals for the Fifth Circuit affirmed the lower court’s ruling that the individual mandate portion of 
the ACA is unconstitutional and it remanded the case to the district court for reconsideration of the severability question 
and additional analysis of the provisions of the ACA. Thereafter, the U.S. Supreme Court agreed to hear this case. Oral 
argument in the case took place on November 10, 2020. On June 17, 2021, the U.S. Supreme Court dismissed this case 
after finding that plaintiffs do not have standing to challenge the constitutionality of the ACA. Litigation and legislation 
over the ACA are likely to continue, with unpredictable and uncertain results. 

The Trump Administration also took executive actions to undermine or delay implementation of the ACA, 

including directing federal agencies with authorities and responsibilities under the ACA to waive, defer, grant 
exemptions from, or delay the implementation of any provision of the ACA that would impose a fiscal or regulatory 
burden on states, individuals, healthcare providers, health insurers, or manufacturers of pharmaceuticals or medical 
devices. On January 28, 2021, however, President Biden issued a new Executive Order which directs federal agencies to 
reconsider rules and other policies that limit Americans’ access to health care, and consider actions that will protect and 
strengthen that access. Under this Executive Order, federal agencies are directed to re-examine: policies that undermine 
protections for people with pre-existing conditions, including complications related to COVID-19; demonstrations and 
waivers under Medicaid and the ACA that may reduce coverage or undermine the programs, including work 
requirements; policies that undermine the Health Insurance Marketplace or other markets for health insurance; policies 
that make it more difficult to enroll in Medicaid and the ACA; and policies that reduce affordability of coverage or 
financial assistance, including for dependents.  

The prices of prescription pharmaceuticals in the United States and foreign jurisdictions are subject to considerable 
legislative and executive actions and could impact the prices we obtain for our drug products, if and when approved. 

The prices of prescription pharmaceuticals have also been the subject of considerable discussion in the United 
States and other jurisdictions. To date, there have been several recent U.S. congressional inquiries, as well as proposed 
and enacted state and federal legislation designed to, among other things, bring more transparency to pharmaceutical 
pricing, review the relationship between pricing and manufacturer patient programs, and reduce the costs of 
pharmaceuticals under Medicare and Medicaid. In 2020, former President Trump issued several executive orders 
intended to lower the costs of prescription drug products and certain provisions in these orders have been incorporated 
into regulations. These regulations include an interim final rule implementing a most favored nation model for prices that 
would tie Medicare Part B payments for certain physician-administered pharmaceuticals to the lowest price paid in other 

76 

economically advanced countries, effective January 1, 2021. That rule, however, has been subject to a nationwide 
preliminary injunction and, on December 29, 2021, the Centers for Medicare & Medicaid Services, or CMS, issued a 
final rule to rescind it. With issuance of this rule, CMS stated that it will explore all options to incorporate value into 
payments for Medicare Part B pharmaceuticals and improve beneficiaries’ access to evidence-based care. 

In addition, in October 2020, the Department of Health and Human Services, or the HHS and the FDA 
published a final rule allowing states and other entities to develop a Section 804 Importation Program, or SIP, to import 
certain prescription drugs from Canada into the United States. The final rule is currently the subject of ongoing litigation, 
but at least six states (Vermont, Colorado, Florida, Maine, New Mexico, and New Hampshire) have passed laws 
allowing for the importation of drugs from Canada with the intent of developing SIPs for review and approval by the 
FDA. Further, in November 2020, the HHS finalized a regulation removing safe harbor protection for price reductions 
from pharmaceutical manufacturers to plan sponsors under Part D, either directly or through pharmacy benefit managers, 
unless the price reduction is required by law. The final rule would eliminate the current safe harbor for Medicare drug 
rebates and create new safe harbors for beneficiary point-of-sale discounts and pharmacy benefit manager service fees. It 
originally was set to go into effect on January 1, 2022, but with passage of the Inflation Reduction Act has been delayed 
by Congress to January 1, 2032. 

In July 2021, President Biden signed Executive Order 14063, which focuses on, among other things, the price 

of pharmaceuticals. The order directed the HHS to create a plan within 45 days to combat “excessive pricing of 
prescription pharmaceuticals and enhance domestic pharmaceutical supply chains, to reduce the prices paid by the 
federal government for such pharmaceuticals, and to address the recurrent problem of price gouging.” In September 
2021, the HHS released its plan to reduce pharmaceutical prices. The key features of that plan are to: (a) make 
pharmaceutical prices more affordable and equitable for all consumers and throughout the health care system by 
supporting pharmaceutical price negotiations with manufacturers; (b) improve and promote competition throughout the 
prescription pharmaceutical industry by supporting market changes that strengthen supply chains, promote biosimilars 
and generic drugs, and increase transparency; and (c) foster scientific innovation to promote better healthcare and 
improve health by supporting public and private research and making sure that market incentives promote discovery of 
valuable and accessible new treatments. 

More recently, on August 16, 2022, the Inflation Reduction Act of 2022, or IRA, was signed into law by 

President Biden. The new legislation has implications for Medicare Part D, which is a program available to individuals 
who are entitled to Medicare Part A or enrolled in Medicare Part B to give them the option of paying a monthly premium 
for outpatient prescription drug coverage. Among other things, the IRA requires manufacturers of certain drugs to 
engage in price negotiations with Medicare (beginning in 2026), with prices that can be negotiated subject to a cap; 
imposes rebates under Medicare Part B and Medicare Part D to penalize price increases that outpace inflation (first due 
in 2023); and replaces the Part D coverage gap discount program with a new discounting program (beginning in 2025). 
The IRA permits the Secretary of the HHS to implement many of these provisions through guidance, as opposed to 
regulation, for the initial years.  

Specifically, with respect to price negotiations, Congress authorized Medicare to negotiate lower prices for 

certain costly single-source drug and biologic products that do not have competing generics or biosimilars and are 
reimbursed under Medicare Part B and Part D. CMS may negotiate prices for ten high-cost drugs paid for by Medicare 
Part D starting in 2026, followed by 15 Part D drugs in 2027, 15 Part B or Part D drugs in 2028, and 20 Part B or Part D 
drugs in 2029 and beyond. This provision applies to drug products that have been approved for at least 9 years and 
biologics that have been licensed for 13 years, but it does not apply to drugs and biologics that have been approved for a 
single rare disease or condition. Nonetheless, since CMS may establish a maximum price for these products in price 
negotiations, we would be fully at risk of government action if our products became the subject of Medicare price 
negotiations. Moreover, given the risk that could be the case, these provisions of the IRA may also further heighten the 
risk that we would not be able to achieve the expected return on any drug products or full value of our patents protecting 
our products if prices are set after such products have been on the market for nine years.  

Further, the legislation subjects drug manufacturers to civil monetary penalties and a potential excise tax for 
failing to comply with the legislation by offering a price that is not equal to or less than the negotiated “maximum fair 
price” under the law or for taking price increases that exceed inflation. The legislation also requires manufacturers to pay 

77 

rebates for drugs in Medicare Part D whose price increases exceed inflation. The new law also caps Medicare out-of-
pocket drug costs at an estimated $4,000 a year in 2024 and, thereafter beginning in 2025, at $2,000 a year. In addition, 
the IRA potentially raises legal risks with respect to individuals participating in a Medicare Part D prescription drug plan 
who may experience a gap in coverage if they required coverage above their initial annual coverage limit before they 
reached the higher threshold, or “catastrophic period” of the plan. Individuals requiring services exceeding the initial 
annual coverage limit and below the catastrophic period must pay 100% of the cost of their prescriptions until they reach 
the catastrophic period. Among other things, the IRA contains many provisions aimed at reducing this financial burden 
on individuals by reducing the co-insurance and co-payment costs, expanding eligibility for lower income subsidy plans, 
and price caps on annual out-of-pocket expenses, each of which could have potential pricing and reporting implications. 

Accordingly, while it is currently unclear how the IRA will be effectuated, we cannot predict with certainty 

what impact any federal or state health reforms will have on us, but such changes could impose new or more stringent 
regulatory requirements on our activities or result in reduced reimbursement for our products, any of which could 
adversely affect our business, results of operations and financial condition. 

At the state level, individual states are increasingly aggressive in passing legislation and implementing 
regulations designed to control pharmaceutical and biological product pricing, including price or patient reimbursement 
constraints, discounts, restrictions on certain product access and marketing cost disclosure and transparency measures, 
and, in some cases, designed to encourage importation from other countries and bulk purchasing. In addition, health care 
organizations and individual hospitals are increasingly using bidding procedures to determine what pharmaceutical 
products and which suppliers will be included in their prescription drug and other health care programs. These measures 
could reduce the ultimate demand for our products, once approved, or put pressure on our product pricing. We expect 
that additional state and federal healthcare reform measures will be adopted in the future, any of which could limit the 
amounts that federal and state governments will pay for healthcare products and services, which could result in reduced 
demand for our product candidates or additional pricing pressures. 

In other countries, particularly the countries of the European Union, the pricing of prescription pharmaceuticals 

is subject to governmental control. In these countries, pricing negotiations with governmental authorities can take 
considerable time after the receipt of marketing approval for a product. To obtain reimbursement or pricing approval in 
some countries, we, or our collaborators, may be required to conduct a clinical trial that compares the cost-effectiveness 
of our products or product candidates to other available therapies. If reimbursement of our products or product 
candidates is unavailable or limited in scope or amount, or if pricing is set at unsatisfactory levels, our business could be 
materially harmed.  

These measures, as well as others adopted in the future, may result in additional downward pressure on the price 

that we receive for any approved product we or our collaborators might bring to market. Accordingly, such reforms, if 
enacted, could have an adverse effect on anticipated revenue from that we, or our collaborators, may successfully 
develop and for which we, or they, may obtain marketing approval and may affect our overall financial condition and 
ability to develop or commercialize product candidates. 

We may be subject, directly or indirectly, to federal, state, and foreign healthcare laws and regulations, including 
fraud and abuse laws and false claims laws. If we are unable to comply, or have not fully complied, with such laws, 
we could face substantial penalties. 

If we obtain FDA approval for any of our product candidates and begin commercializing those products in the 
United States, our operations will be directly, or indirectly through our prescribers, customers and purchasers, subject to 
various federal and state laws and regulations, including, without limitation, the federal Anti-Kickback Statute, the 
federal civil and criminal false claims act, and the Physician Payments Sunshine Act and regulations. These laws will 
impact, among other things, our proposed research and development, sales, marketing and educational programs. In 
addition, we may be subject to data privacy laws by both the federal government and the states in which we conduct our 

78 

business. Such laws that may constrain the business or financial arrangements and relationships through which we 
conduct our operations include, but are not limited to: 

• 

• 

• 

the federal Anti-Kickback Statute, which prohibits, among other things, persons and entities from 
knowingly and willfully soliciting, receiving, offering or paying any remuneration (including any kickback, 
bribe or rebate), directly or indirectly, overtly or covertly, in cash or in kind, to induce or in return for either 
the referral of an individual for, or the purchase, recommendation, leasing or furnishing of, an item or 
service reimbursable under a federal healthcare program, such as the Medicare and Medicaid programs. 
This statute has been interpreted to apply to arrangements between pharmaceutical manufacturers on the 
one hand, and prescribers, purchasers and formulary managers on the other. Further, the ACA amended the 
intent requirement of the federal Anti-Kickback Statute. A person or entity no longer needs to have actual 
knowledge of this statute or specific intent to violate it; 

the federal civil and criminal false claims laws and civil monetary penalty laws, including the civil False 
Claims Act, which prohibit, among other things, individuals or entities from knowingly presenting, or 
causing to be presented, claims for payment or approval from Medicare, Medicaid or other government 
payors that are false or fraudulent, or making a false statement to avoid, decrease, or conceal an obligation 
to pay money to the federal government, with potential liability including mandatory treble damages and 
significant per-claim penalties. The ACA provided and recent government cases against pharmaceutical 
and medical device manufacturers support the view that federal Anti-Kickback Statute violations and 
certain marketing practices, including off-label promotion, may implicate the civil False Claims Act; 

the federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which created 
additional federal criminal statutes that prohibit a person from knowingly and willfully executing or 
attempting to execute a scheme or from making false or fraudulent statements to defraud any healthcare 
benefit program, regardless of the payor (e.g., public or private); 

•  HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act, or 
HITECH, and its implementing regulations, and as amended again by the final HIPAA omnibus rule, 
Modifications to the HIPAA Privacy, Security, Enforcement, and Breach Notification Rules Under 
HITECH and the Genetic Information Nondiscrimination Act; Other Modifications to HIPAA, published in 
January 2013, which imposes certain requirements relating to the privacy, security and transmission of 
individually identifiable health information without appropriate authorization by entities subject to the rule, 
such as health plans, health care clearinghouses and health care providers; 

• 

• 

federal transparency laws, including the federal Physician Payments Sunshine Act, which is part of the 
ACA, that requires certain manufacturers of drugs, devices, biologics and medical supplies for which 
payment is available under Medicare, Medicaid, or the Children’s Health Insurance Program, with specific 
exceptions, to report annually to CMS information related to payments and other transfers of value 
provided to physicians, other healthcare providers, and teaching hospitals, and ownership and investment 
interests held by physicians and their immediate family members, by the 90th day of each subsequent 
calendar year, and disclosure of such information is made by CMS on a publicly available website; and 

state and/or foreign law equivalents of each of the above federal laws, such as state anti-kickback and false 
claims laws that may apply to arrangements and claims involving health care items or services reimbursed 
by non-governmental third-party payors; state laws that require drug manufacturers to report information 
related to payments and other transfers of value to physicians and other healthcare providers or marketing 
expenditures; state laws that require pharmaceutical companies to comply with the pharmaceutical 
industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated by the 
federal government; and state and foreign laws governing the privacy and security of health information in 
certain circumstances, many of which differ from each other in significant ways and may not have the same 
effect, thus complicating compliance efforts in certain circumstances, such as specific disease states. 

79 

Because of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors available, 

it is possible that some of our business activities could be subject to challenge under one or more of such laws. If our 
operations are found to be in violation of any of the laws described above or any other government regulations that apply 
to us, we may be subject to penalties, including civil and criminal penalties, damages, fines, exclusion from participation 
in government health care programs, such as Medicare and Medicaid, disgorgement, contractual damages, reputational 
harm, diminished profits and future earnings, imprisonment and the curtailment or restructuring of our operations, any of 
which could adversely affect our ability to operate our business and our results of operations. 

The provision of benefits or advantages to physicians to induce or encourage the prescription, recommendation, 

endorsement, purchase, supply, order or use of medicinal products is prohibited in the European Union and other 
countries. The provision of benefits or advantages to physicians is also governed by the national anti-bribery laws such 
as laws of individual European Union Member States or the UK Bribery Act 2010. Infringement of these laws could 
result in substantial fines and imprisonment. 

Payments made to physicians in certain European Union Member States must be publicly disclosed. Moreover, 
agreements with physicians often must be the subject of prior notification and approval by the physician’s employer, his 
or her competent professional organization and/or the regulatory authorities of the individual European Union Member 
States. These requirements are provided in the national laws, industry codes or professional codes of conduct, applicable 
in the European Union Member States. Failure to comply with these requirements could result in reputational risk, public 
reprimands, administrative penalties, fines or imprisonment. 

We are subject to stringent privacy laws, information security laws, regulations, policies and contractual obligations 
related to data privacy and security and changes in such laws, regulations, policies, and contractual obligations or 
our failure to comply with such requirements could subject us to significant fines and penalties, which may have a 
material adverse effect on our business, financial condition or results of operations. 

We are subject to data privacy and protection laws and regulations that apply to the collection, transmission, 

storage and use of personally-identifying information, which among other things, impose certain requirements relating to 
the privacy, security and transmission of personal information, including comprehensive regulatory systems in the 
United States, European Union, and United Kingdom. The legislative and regulatory landscape for privacy and data 
protection continues to evolve in jurisdictions worldwide, and there has been an increasing focus on privacy and data 
protection issues with the potential to affect our business. Failure to comply with any of these laws and regulations could 
result in enforcement action against us, including fines, imprisonment of company officials and public censure, claims 
for damages by affected individuals, costly changes to our business practices, damage to our reputation and loss of 
goodwill, any of which could have a material adverse effect on our business, financial condition, results of operations or 
prospects.  

There are numerous U.S. federal and state laws and regulations related to the privacy and security of personal 

information. In particular, regulations promulgated pursuant to HIPAA establish privacy and security standards that limit 
the use and disclosure of individually identifiable health information, or protected health information that we may obtain 
directly or indirectly from health care providers, health plans or other health care industry stakeholders and require the 
implementation of administrative, physical and technological safeguards to protect the privacy of protected health 
information and ensure the confidentiality, integrity and availability of electronic protected health information. 
Determining whether we handle protected health information and whether it has been handled in compliance with 
applicable privacy standards and our contractual obligations can be complex and may be subject to changing 
interpretation. These obligations may be applicable to some or all of our business activities now or in the future. 

In 2018, California passed into law the California Consumer Privacy Act, or CCPA, which took effect on 

January 1, 2020 and imposed many requirements on certain businesses that process the personal information of 
California residents. Many of the CCPA’s requirements are similar to those found in the European Union’s General Data 
Protection Regulation, or GDPR, including requiring businesses to provide notice to data subjects regarding the 
information collected about them and how such information is used and shared, and providing data subjects the right to 
request access to such personal information and, in certain cases, request the erasure of such personal information. The 
CCPA also affords California residents the right to opt-out of “sales” of their personal information. The CCPA 

80 

prescribes significant penalties for companies that violate its requirements. On November 3, 2020, California voters 
passed a ballot initiative for the California Privacy Rights Act, or CPRA, which went into effect on January 1, 2023 and 
significantly expanded the CCPA to incorporate additional GDPR-like provisions including requiring that the use, 
retention, and sharing of personal information of California residents be reasonably necessary and proportionate to the 
purposes of collection or processing, granting additional protections for sensitive personal information, and requiring 
greater disclosures related to notice to residents regarding retention of information. The CPRA also created a new 
enforcement agency – the California Privacy Protection Agency – whose sole responsibility is to enforce the CPRA, 
which will further increase compliance risk. The CPRA may apply to some of our business activities. In addition, other 
states, including Connecticut, Colorado, Utah, and Virginia, have recently passed state privacy laws; Virginia’s law 
became effective January 1, 2023, and the laws in the other three states are scheduled to go into effect later in 2023. 
Congress, at the federal level, and other states are expected to consider similar laws in the future. These laws may impact 
our business activities, including our identification of research subjects, relationships with business partners and 
ultimately the marketing and distribution of our products. 

The collection, use, disclosure, transfer, or other processing of personal data regarding individuals in the 

European Union, including personal health data, is subject to the GDPR, which became effective on May 25, 2018. The 
GDPR is wide-ranging in scope and imposes numerous requirements on companies that process personal data, including 
requirements relating to processing health and other sensitive data, obtaining consent of the individuals to whom the 
personal data relates, providing information to individuals regarding data processing activities, implementing safeguards 
to protect the security and confidentiality of personal data, providing notification of data breaches, and taking certain 
measures when engaging third-party processors. The GDPR also imposes strict rules on the transfer of personal data to 
countries outside the European Union, including the United States, and permits data protection authorities to impose 
large penalties for violations of the GDPR, including potential fines of up to €20 million or 4% of annual global 
revenues, whichever is greater. The GDPR also confers a private right of action on data subjects and consumer 
associations to lodge complaints with supervisory authorities, seek judicial remedies, and obtain compensation for 
damages resulting from violations of the GDPR. Compliance with the GDPR has been and will continue to require a 
rigorous and time-intensive process that has increased and will continue to increase our cost of doing business or require 
us to change our business practices. Despite those efforts, there is a risk that we or our collaborators may be subject to 
fines and penalties, litigation, and reputational harm in connection with any activities occurring in the European Union, 
which could adversely affect our business, prospects, financial condition and results of operations. 

GDPR restrictions on transfers of personal data from the European Union to the United States are unsettled and 

may impact our business operations. The GDPR generally prohibits transfers of personal data of European Union data 
subjects outside of the European Union, unless a lawful data transfer solution has been implemented or a specific 
exception applies. In July 2020, the European Court of Justice invalidated the Privacy Shield program, a voluntary self-
certification privacy protection mechanism that facilitated transfers of personal data from the European Union to the 
United States. The court upheld the validity of an alternative contractual mechanism for such data transfers but required 
companies to take additional steps, such as evaluating supplementary measures that may need to be taken to protect the 
transferred personal data. In October 2022, President Biden signed an executive order to implement the European Union 
-U.S. Data Privacy Framework, which would replace the Privacy Shield. In December 2022, the European Commission 
began the European Union’s process for adopting the European Union-U.S. Data Privacy Framework, but it is unclear if 
and when the framework will be finalized and whether it will be challenged in court. Continued uncertainty relating to 
European Union -U.S. data transfers may adversely impact our business operations in the European Union. 

Beyond GDPR, there are privacy and data security laws in a growing number of countries around the world. 

Following the exit of the United Kingdom, or UK, from the European Union, the United Kingdom’s the Data Protection 
Act of 2018 applies to the processing of personal data that takes place in the United Kingdom and includes parallel 
obligations to those set forth by GDPR. Privacy and data security laws in several other countries loosely follow GDPR as 
a model but often contain different or conflicting provisions. These laws will impact our ability to conduct our business 
activities, including both our clinical trials and any eventual commercialization and distribution of commercial products, 
through increased compliance costs, costs associated with contracting and potential enforcement actions. Any failure to 
comply with data protection and privacy laws could result in government-imposed fines or orders requiring that we 
change our practices, claims for damages or other liabilities, regulatory investigations and enforcement action, litigation 
and significant costs for remediation, any of which could adversely affect our business. Even if we are not determined to 

81 

have violated these laws, government investigations into these issues typically require the expenditure of significant 
resources and generate negative publicity, which could harm our business, financial condition, results of operations or 
prospects.  

Product liability lawsuits against us could cause us to incur substantial liabilities and could limit commercialization 
of any product candidates that we may develop. 

We face an inherent risk of product liability exposure related to the testing of our product candidates in clinical 

trials and may face an even greater risk if we commercialize any products that we may develop. If we cannot 
successfully defend ourselves against claims that our product candidates caused injuries, we could incur substantial 
liabilities. Regardless of merit or eventual outcome, liability claims may result in: 

• 

• 

• 

• 

decreased demand for any product candidates that we may develop; 

loss of revenue; 

substantial monetary awards to trial participants or patients; 

significant time and costs to defend the related litigation; 

•  withdrawal of clinical trial participants; 

• 

• 

the inability to commercialize any product candidates that we may develop; and 

injury to our reputation and significant negative media attention. 

Although we maintain clinical trial liability insurance in the amount of $10.0 million per occurrence and $10.0 
million in the aggregate, this insurance may not be adequate to cover all liabilities that we may incur. We anticipate that 
we will need to increase our insurance coverage each time we commence a clinical trial. In addition, if we successfully 
commercialize any product candidate, we will need to obtain product liability insurance. Insurance coverage is 
increasingly expensive. We may not be able to maintain insurance coverage at a reasonable cost or in an amount 
adequate to satisfy any liability that may arise. 

If we, our collaborators, or any third-party manufacturers engaged by us or our collaborators fail to comply with 
environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur costs 
that could harm our business. 

We, our collaborators, and any third-party manufacturers we engage are subject to numerous environmental, 
health and safety laws and regulations, including those governing laboratory procedures and the generation, handling, 
use, storage, treatment, manufacture, transportation and disposal of, and exposure to, hazardous materials and wastes, as 
well as laws and regulations relating to occupational health and safety. Our operations involve the use of hazardous and 
flammable materials, including chemicals and biologic and radioactive materials. Our operations also produce hazardous 
waste products. We generally contract with third parties for the disposal of these materials and wastes. We cannot 
eliminate the risk of contamination or injury from these materials. In the event of contamination or injury resulting from 
our use of hazardous materials or from any other work-related injuries, we could be held liable for any resulting 
damages, and any liability could exceed our resources. We also could incur significant costs associated with civil or 
criminal fines and penalties. 

Although we maintain general liability insurance and workers’ compensation insurance for certain costs and 
expenses we may incur due to injuries to our employees resulting from the use of hazardous materials or other work-
related injuries, this insurance may not provide adequate coverage against potential liabilities. We do not maintain 
insurance for environmental liability or toxic tort claims that may be asserted against us in connection with our storage or 
disposal of biologic, hazardous or radioactive materials. 

82 

In addition, we may incur substantial costs in order to comply with current or future environmental, health and 

safety laws and regulations, which have tended to become more stringent over time. These current or future laws and 
regulations may impair our research, development or production efforts. Failure to comply with these laws and 
regulations also may result in substantial fines, penalties or other sanctions or liabilities, which could harm our business, 
financial condition, results of operations and prospects. 

Further, with respect to the operations of any current or future collaborators or third-party contract 
manufacturers, it is possible that if they fail to operate in compliance with applicable environmental, health and safety 
laws and regulations or properly dispose of wastes associated with our products, we could be held liable for any resulting 
damages, suffer reputational harm or experience a disruption in the manufacture and supply of our product candidates or 
products. 

Risks Related to the Commercialization of Our Product Candidates 

The affected populations for our product candidates may be smaller than we or third parties currently project, which 
may affect the addressable markets for our product candidates. 

Our projections of the number of people who have the diseases we are seeking to treat, as well as the subset of 

people with these diseases who have the potential to benefit from treatment with our product candidates, are estimates 
based on our knowledge and understanding of these diseases. The total addressable market opportunity for our product 
candidates will ultimately depend upon a number of factors including the diagnosis and treatment criteria included in the 
final label, if approved for sale in specified indications, acceptance by the medical community, patient access and 
product pricing and reimbursement. Prevalence estimates are frequently based on information and assumptions that are 
not exact and may not be appropriate, and the methodology is forward-looking and speculative. The process we have 
used in developing an estimated prevalence range for the indications we are targeting has involved collating limited data 
from multiple sources. While we believe these sources are reliable, we have not independently verified the data. 
Accordingly, the prevalence estimates included in our periodic reports and other reports filed with or furnished to the 
SEC, should be viewed with caution. Further, the data and statistical information used in such reports, including 
estimates derived from them, may differ from information and estimates made by our competitors or from current or 
future studies conducted by independent sources. 

The use of such data involves risks and uncertainties, and such data is subject to change based on various 

factors. Our estimates may prove to be incorrect and new studies may change the estimated incidence or prevalence of 
the diseases we seek to address. The number of patients with the diseases we are targeting in the United States, the 
European Union and elsewhere may turn out to be lower than expected or may not be otherwise amenable to treatment 
with our products, or new patients may become increasingly difficult to identify or access, all of which would harm our 
results of operations and our business. Additionally, because some patients with the diseases we are targeting in the 
United States, the European Union, and elsewhere may have increased susceptibility to COVID-19, the COVID-19 
pandemic could limit the number of patients willing to participate in clinical trials related to our products or amenable to 
treatment with our products, which would harm our results of operations and our business. 

If we are unable to establish sales, medical affairs and marketing capabilities or enter into agreements with third 
parties to market and sell our product candidates, we may be unable to generate any product revenue. 

To successfully commercialize any products that may result from our clinical development programs, we will 
need to further develop these capabilities, either on our own or with others. The establishment and development of our 
own commercial team or the establishment of a contract sales force to market any products we may develop will be 
expensive and time-consuming and could delay any product launch. Moreover, we cannot be certain that we will be able 
to successfully develop this capability.  

Under the 2019 Neurocrine Collaboration Agreement, Neurocrine agreed to fund the clinical development 

through the readout of the RESTORE-1 Phase 2 clinical trial for VY-AADC (NBIb-1817). If Neurocrine had not 
terminated the 2019 Neurocrine Collaboration Agreement with respect to VY-AADC (NBIb-1817), after the data 
readout of the RESTORE-1 Phase 2 clinical trial, we would have had the option to either: (1) co-commercialize VY-

83 

 
AADC (NBIb-1817) with Neurocrine in the United States under a 50/50 cost- and profit-sharing arrangement and 
receive milestones and royalties based on ex-U.S. sales, or (2) retain the right to receive milestone payments and 
royalties based on global sales pursuant to the full global commercial rights granted to Neurocrine. Under the terms of 
the 2019 Neurocrine Collaboration Agreement for the FA Program, Neurocrine has agreed to fund the development 
through the Phase 1 clinical trial of VY-FXN01. After the data readout of the Phase 1 clinical trial, we have the option to 
either: (1) co-commercialize VY-FXN01 with Neurocrine in the United States under a 60/40 cost and profit-sharing 
arrangement, 60% to Neurocrine and 40% to us, or (2) retain the right to receive milestone payments and royalties based 
on global sales pursuant to the full global commercial rights granted to Neurocrine.] 

Under the 2023 Neurocrine Collaboration Agreement, Neurocrine agreed to fund in conducting non-clinical 

development activities for the GBA1 Program. Upon our receipt of topline data from the first Phase 1 clinical trial for a 
product candidate being developed pursuant to the GBA1 Program, we will have the option to either: (1) co-
commercialize collaboration products in the GBA1 Program with Neurocrine in the United States under a 50/50 cost- 
and profit-sharing arrangement and receive milestones and royalties based on ex-U.S. sales, or (2) retain the right to 
receive milestone payments and royalties based on global sales pursuant to the full global commercial rights granted to 
Neurocrine. In the event the Company exercises its 2023 Co-Co Option, the parties have also agreed that Neurocrine is 
entitled to receive (in addition to its 50% share of profits) 50% of the Company’s share of profits until the Company’s 
obligation to repay 50% of all development costs incurred by Neurocrine in connection with the GBA1 Program prior to 
such exercise have been paid off out of such 50% of the Company’s share of profits. The 2023 Co-Co Trigger Event is 
the date on which the Company receives topline data from the first Phase 1 clinical trial for a product candidate being 
developed pursuant to the GBA1 Program. 

In the future, we may seek to enter into collaborations regarding other of our product candidates with other 

entities to utilize their established marketing and distribution capabilities, but we may be unable to enter into such 
agreements on favorable terms, if at all. If any current or future collaborators do not commit sufficient resources to 
commercialize our products, or we are unable to develop the necessary capabilities on our own, we will be unable to 
generate sufficient product revenue to sustain our business. We compete with many companies that currently have 
extensive, experienced and well-funded medical affairs, marketing and sales operations to recruit, hire, train and retain 
marketing and sales personnel. We also face competition in our search for third parties to assist us with the sales and 
marketing efforts of our product candidates. We might face unforeseen costs and expenses associated with creating an 
independent sales and marketing organization. Our sales personnel might also face difficulties obtaining access to 
physicians or being able to persuade adequate numbers of physicians to use or prescribe our products or selling our 
products if we lack complementary products, which could disadvantage us compared to companies with more extensive 
product lines. Without an internal team or the support of a third party to perform marketing and sales functions, we may 
be unable to compete successfully against these more established companies. 

Our efforts to educate the medical community and third-party payors on the benefits of our product candidates 

may require significant resources and may never be successful. Such efforts may require more resources than are 
typically required due to the complexity and uniqueness of our potential products. If any of our product candidates is 
approved but fails to achieve market acceptance among physicians, patients, or third-party payors, we will not be able to 
generate significant revenues from such product, which could harm our business, financial condition, results of 
operations and prospects.  

The insurance coverage and reimbursement status of newly-approved products is uncertain. Failure to obtain or 
maintain adequate coverage and reimbursement for our product candidates, if approved, could limit our ability to 
market those products and decrease our ability to generate product revenue. 

We expect the cost of a single administration of gene therapy products, such as those we are developing, to be 
substantial, when and if they receive regulatory approval. We expect that coverage and reimbursement by government 
and private payors will be essential for most patients to be able to afford these treatments. Accordingly, sales of our 
product candidates will depend substantially, both domestically and abroad, on the extent to which the costs of our 
product candidates will be paid by health maintenance, managed care, pharmacy benefit and similar healthcare 
management organizations, or will be reimbursed by government authorities, private health coverage insurers and other 

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third-party payors. Coverage and reimbursement by a third-party payor may depend upon several factors, including the 
third-party payor’s determination that use of a product is: 

• 

• 

• 

• 

• 

• 

a covered benefit under its health plan; 

safe, effective and medically necessary; 

appropriate for the specific patient and the indication; 

convenient and easy-to-administer compared to alternative treatments; 

cost-effective compared to alternative treatments; and 

neither experimental nor investigational. 

No uniform policy requirement for coverage and reimbursement for biopharmaceutical products exists among 

third-party payors. Therefore, coverage and reimbursement for such products can differ significantly from payor to 
payor. As a result, obtaining coverage and reimbursement for a product from third-party payors is a time-consuming and 
costly process that could require us to provide to each different payor supporting scientific, clinical and 
cost-effectiveness data, and to receive the support of medical associations and technology assessment committees. We 
may not be able to provide data sufficient to gain acceptance with respect to coverage and reimbursement. If coverage 
and reimbursement are not available, or are available only at limited levels, we may not be able to successfully 
commercialize our product candidates. Even if coverage is provided, the approved reimbursement amount may not be 
adequate to realize a sufficient return on our investment including our research, development, manufacture, sales, and 
distribution expenses. Interim reimbursement levels for new drugs, if applicable, may also not be sufficient to cover our 
costs and may not be made permanent. Reimbursement rates may vary according to the use of the drug and the clinical 
setting in which it is used, may be based on reimbursement levels already set for lower cost drugs and may be 
incorporated into existing payments for other services. Assuming we obtain coverage for a given product by a third-party 
payor, the resulting reimbursement payment rates may not be adequate or may require co-payments that patients find 
unacceptably high. Patients who are prescribed medications for the treatment of their conditions, and their prescribing 
physicians, generally rely on third-party payors to reimburse all or part of the costs associated with their prescription 
drugs. Patients are unlikely to use our products unless coverage is provided and reimbursement is adequate to cover all or 
a significant portion of the cost of our products. Therefore, coverage and adequate reimbursement are critical to new 
product acceptance. Additionally, there may be significant delays in obtaining coverage and reimbursement for newly 
approved drugs and biologics, and coverage may be more limited than the purposes for which the drug is approved by 
the FDA or comparable foreign regulatory authorities. 

There is significant uncertainty related to third-party coverage and reimbursement of newly approved products. 
In the United States, third-party payors, including government payors such as the Medicare and Medicaid programs, play 
an important role in determining the extent to which new drugs and biologics will be covered and reimbursed. The 
Medicare and Medicaid programs increasingly are used as models for how private payors and government payors 
develop their coverage and reimbursement policies. A primary trend in the U.S. healthcare industry and elsewhere is cost 
containment. Government authorities and third-party payors have attempted to control costs by limiting coverage and the 
amount of reimbursement for particular medications. Increasingly, third-party payors are requiring that drug companies 
provide them with predetermined discounts from list prices and are challenging the prices charged for medical products. 

The CMS is responsible for determining whether a product should be approved for coverage and reimbursement 
under the Medicare program. It is difficult to predict what CMS will decide with respect to coverage and reimbursement 
for novel products such as ours, as there is no body of established practices and precedents for these types of products. 
Currently, no gene therapy product has been approved for coverage and reimbursement by the CMS. Moreover, 
reimbursement agencies in the European Union may be more conservative than CMS. For example, several cancer drugs 
have been approved for reimbursement in the United States and have not been approved for reimbursement in certain 
European Union Member States. It is difficult to predict what third-party payors will decide with respect to the coverage 

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and reimbursement for our product candidates, especially given that the cost of our product candidates is likely to be 
very high and pricing of such products is highly uncertain. 

Outside the United States, international operations generally are subject to extensive government price controls 

and other market regulations, and increasing emphasis on cost-containment initiatives in the European Union, Canada 
and other countries may put pricing pressure on us. In many countries, the prices of medical products are subject to 
varying price control mechanisms as part of national health systems. In general, the prices of medicines under such 
systems are substantially lower than in the United States. Other countries allow companies to fix their own prices for 
medical products, but monitor and control company profits. Additional foreign price controls or other changes in pricing 
regulation could restrict the amount that we are able to charge for our product candidates. Accordingly, in markets 
outside the United States, the reimbursement for our products may be reduced compared with the United States and may 
be insufficient to generate commercially reasonable product revenues. 

Moreover, increasing efforts by government and third-party payors in the United States and abroad to cap or 
reduce healthcare costs may cause such organizations to limit both coverage and the level of reimbursement for new 
products approved and, as a result, they may not cover or provide adequate payment for our product candidates. Payors 
increasingly are considering new metrics as the basis for reimbursement rates, such as average sales price, or ASP, 
average manufacturer price, or AMP, and Actual Acquisition Cost. The existing data for reimbursement based on some 
of these metrics is relatively limited, although certain states have begun to survey acquisition cost data for the purpose of 
setting Medicaid reimbursement rates, and CMS has begun making pharmacy National Average Drug Acquisition Cost 
and National Average Retail Price data publicly available on at least a monthly basis. The regulations that govern 
marketing approvals, pricing, coverage and reimbursement for new drug and device products vary widely from country 
to country. Current and future legislation may significantly change the approval requirements in ways that could involve 
additional costs and cause delays in obtaining approvals. Some countries require approval of the sale price of a drug 
before it can be marketed. In many countries, the pricing review period begins after marketing or product licensing 
approval is granted. In some foreign markets, prescription pharmaceutical pricing remains subject to continuing 
governmental control even after initial approval is granted. As a result, we might obtain marketing approval for a product 
in a particular country, but then be subject to price regulations that delay our commercial launch of the product, possibly 
for lengthy time periods, and negatively impact the revenues we are able to generate from the sale of the product in that 
country. To obtain reimbursement or pricing approval in some countries, we may be required to conduct a clinical trial 
that compares the cost-effectiveness of our product candidate to other available therapies. Adverse pricing limitations 
may hinder our ability to recoup our investment in one or more product candidates, even if our product candidates obtain 
marketing approval. 

Therefore, it is difficult to project the impact of these evolving reimbursement metrics on the willingness of 

payors to cover candidate products that we or our partners are able to commercialize. We expect to experience pricing 
pressures in connection with the sale of any of our product candidates due to the trend toward managed healthcare, the 
increasing influence of health maintenance organizations and additional legislative changes. The downward pressure on 
healthcare costs in general, particularly prescription drugs and surgical procedures and other treatments, has become 
intense. As a result, increasingly high barriers are being erected to the entry of new products such as ours. 

The commercial success of any of our product candidates will depend upon its degree of market acceptance by 
physicians, patients, third-party payors and others in the medical community. 

Ethical, social and legal concerns about gene therapy could result in additional regulations restricting or 

prohibiting our products. Even with the requisite approvals from the FDA in the United States, EMA in the European 
Union and other regulatory authorities internationally, the commercial success of our product candidates will depend, in 
part, on the support and acceptance of medical associations and technology assessment committees, physicians, patients 
and health care payors of gene therapy products in general, and our product candidates in particular, as medically 
necessary, cost-effective and safe. Any product that we commercialize may not gain acceptance by physicians, patients, 
health care payors and others in the medical community. If these products do not achieve an adequate level of 
acceptance, we may not generate significant product revenue and may not become profitable. The degree of market 

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acceptance of gene therapy products and, in particular, our product candidates, if approved for commercial sale, will 
depend on several factors, including: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

the efficacy and safety of such product candidates as demonstrated in clinical trials; 

the potential and perceived advantages of product candidates over alternative treatments; 

the cost of treatment relative to alternative treatments; 

the clinical indications for which the product candidate is approved by the FDA or the European 
Commission, or other regulatory authorities; 

patient awareness of, and willingness to seek, genotyping; 

the willingness of physicians to prescribe new therapies; 

the willingness of physicians to undergo specialized training with respect to administration of our product 
candidates; 

the willingness of the target patient population to try new therapies; 

the prevalence and severity of any side effects; 

product labeling or product insert requirements of the FDA, EMA or other regulatory authorities, including 
any limitations or warnings contained in a product’s approved labeling or restrictions on the use of our 
products together with other medications; 

relative convenience and ease of administration; 

the strength of marketing and distribution support; 

the timing of market introduction of competitive products; 

publicity concerning our products or competing products and treatments; and 

sufficient third-party payor coverage and reimbursement. 

Even if a potential product displays a favorable efficacy and safety profile in preclinical studies and clinical 

trials, market acceptance of the product will not be fully known until after it is launched. 

Our gene therapy and vectorized antibody approaches utilize vectors derived from viruses that are selectively 
engineered, which may be perceived as unsafe or may result in unforeseen adverse events. Negative public opinion 
and increased regulatory scrutiny of gene therapy may damage public perception of the safety of our product 
candidates and adversely affect our ability to conduct our business or obtain regulatory approvals for our product 
candidates. 

Gene and vectorized antibody therapies remain novel technologies, with few gene therapy products approved to 

date in the United States and the European Union. Public perception may be influenced by claims that gene therapy is 
unsafe, and gene therapy may not gain the acceptance of the public or the medical community. Medical events such as 
the COVID-19 pandemic that emphasize harmful effects of certain viruses could also indirectly foster negative public 
perception of virus-based therapies. In particular, our success will depend upon physicians who specialize in the 
treatment of genetic diseases targeted by our product candidates, prescribing treatments that involve the use of our 

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product candidates in lieu of, or in addition to, existing treatments with which they are familiar and for which greater 
clinical data may be available. More restrictive government regulations or negative public opinion would have an 
adverse effect on our business, financial condition, results of operations and prospects and may delay or impair the 
development and commercialization of our product candidates or demand for any products we may develop. 

For example, earlier gene therapy trials led to several well-publicized adverse events, including cases of 

leukemia and death seen in other trials using non-AAV gene therapy vectors. Adverse events and SAEs in our clinical 
trials such as the MRI abnormalities detected in some patients dosed in the RESTORE-1 Phase 2 clinical trial, or other 
clinical trials involving gene therapy products or our competitors’ products, even if not ultimately attributable to the 
relevant product candidates, and the resulting publicity, could result in increased government regulation, unfavorable 
public perception, potential regulatory delays in the testing or approval of our product candidates, stricter labeling 
requirements for those product candidates that are approved and a decrease in demand for any such product candidates. 

If we obtain approval to commercialize our product candidates outside of the United States, in particular in the 
United Kingdom or European Union, a variety of risks associated with international operations could harm our 
business. 

We expect that we will be subject to additional risks in commercializing our product candidates outside the 

United States, including: 

• 

• 

• 

• 

• 

• 

different regulatory requirements for approval of drugs and biologics in foreign countries; 

reduced or loss of protection under our intellectual property rights; 

unexpected changes in tariffs, trade barriers and regulatory requirements; 

economic weakness, including inflation, or political instability in particular foreign economies and markets; 

compliance with tax, employment, immigration and labor laws for employees living or traveling abroad; 

foreign currency fluctuations, which could result in increased operating expenses and reduced revenues, 
and other obligations incident to doing business in another country; 

•  workforce uncertainty in countries where labor unrest is more common than in the United States; 

• 

• 

• 

shortages resulting from any events affecting raw material supply or manufacturing capabilities abroad; 

business interruptions resulting from geopolitical actions, including war and terrorism, from natural 
disasters including earthquakes, typhoons, floods and fires, or from economic, social, or political 
instability; and 

greater difficulty with enforcing our contracts in jurisdictions outside of the United States. 

We must dedicate additional resources to comply with numerous laws and regulations in each jurisdiction in 

which we plan to operate. The creation, implementation and maintenance of international business practices compliance 
programs is costly and such programs are difficult to enforce, particularly where reliance on third parties is required. The 
Foreign Corrupt Practices Act, or FCPA, prohibits any U.S. individual or business from paying, offering, authorizing 
payment or offering anything of value, directly or indirectly, to any foreign official, political party or candidate for the 
purpose of influencing any act or decision of the foreign entity in order to assist the individual or business in obtaining or 
retaining business. The FCPA also obligates companies whose securities are listed in the United States to comply with 
certain accounting provisions requiring the company to maintain books and records that accurately and fairly reflect all 
transactions of the corporation, including international subsidiaries, and to devise and maintain an adequate system of 

88 

internal accounting controls for international operations. The anti-bribery provisions of the FCPA are enforced primarily 
by the Department of Justice. The SEC is involved with enforcement of the books and records provisions of the FCPA. 

Compliance with the FCPA is expensive and difficult, particularly in countries in which corruption is a 
recognized problem. In many foreign countries, it is common for others to engage in business practices that are 
prohibited by U.S. laws and regulations applicable to us, including the FCPA. In addition, the FCPA presents particular 
challenges in the pharmaceutical industry because, in many countries, hospitals are operated by the government, and 
doctors and other hospital employees are considered foreign officials. Certain payments to hospitals in connection with 
clinical trials and other work have been deemed to be improper payments to government officials and have led to FCPA 
enforcement actions.  

Various laws, regulations and executive orders also restrict the use and dissemination outside of the 
United States, or the sharing with certain non-U.S. nationals, of information classified for national security purposes, as 
well as certain products and technical data relating to those products. If we expand our presence outside of the United 
States, we will be required to dedicate additional resources to comply with these laws, and these laws may preclude us 
from developing, manufacturing, or selling certain products and product candidates outside of the United States, which 
could limit our growth potential and increase our development costs.  

The failure to comply with laws governing international business practices may result in substantial civil and 

criminal penalties and suspension or debarment from government contracting. The SEC also may suspend or bar issuers 
from trading securities on U.S. exchanges for violations of the FCPA’s accounting provisions. Although we expect to 
implement policies and procedures designed to comply with these laws and policies, there can be no assurance that our 
employees, contractors and agents will comply with these laws and policies. If we are unable to successfully manage the 
challenges of international expansion and operations, our business and operating results could be harmed. 

Risks Related to Our Intellectual Property 

Our rights to develop and commercialize our product candidates are subject to, in part, the terms and conditions of 
licenses granted to us by others. 

We are reliant upon licenses to certain patent rights and proprietary technology from third parties that are 

important or necessary to the development of our technology and products, including technology related to our 
manufacturing process and our product candidates. These and other licenses may not provide exclusive rights to use such 
intellectual property and technology in all relevant fields of use and in all territories in which we may wish to develop or 
commercialize our technology and products in the future. As a result, we may not be able to prevent competitors from 
developing and commercializing competitive products in territories included in all of our licenses. These licenses may 
also require us to grant back certain rights to licensors and to pay certain amounts relating to the use of the licensed 
intellectual property. For example, The Touchlight License Agreement obligates us to make future milestone and royalty 
payments if we, or our collaboration partners or TRACER capsid licensees, use a capsid created using certain DNA 
preparation processes licensed under the Touchlight License Agreement. 

In some circumstances, particularly in-licenses with academic institutions, we may not have the right to control 

the preparation, filing and prosecution of patent applications, or to maintain, enforce or defend the patents, covering 
technology that we license from third parties. Therefore, we cannot be certain that these patents and applications will be 
prosecuted, maintained and enforced in a manner consistent with the best interests of our business. If our licensors fail to 
maintain such patents, or lose rights to those patents or patent applications, the rights we have licensed may be reduced 
or eliminated and our right to develop and commercialize any of our products that are the subject of such licensed rights 
could be adversely affected. In certain circumstances, we have or may license technology from third parties on a non-
exclusive basis. In such instances, other licensees may have the right to enforce our licensed patents in their respective 
fields, without our oversight or control. Those other licensees may choose to enforce our licensed patents in a way that 
harms our interest, for example, by advocating for claim interpretations or agreeing on invalidity positions that conflict 
with our positions or our interest. In addition to the foregoing, the risks associated with patent rights that we license from 
third parties will also apply to patent rights we own or may own in the future. 

89 

Further, in many of our license agreements we are responsible for bringing any actions against any third party 

for infringing on the patents we have licensed. Certain of our license agreements also require us to meet development 
thresholds to maintain the license, including establishing a set timeline for developing and commercializing products and 
minimum yearly diligence obligations in developing and commercializing the product. Certain of our license agreements 
contain “no challenge” clauses which preclude and prevent us from taking any action to limit or narrow the intellectual 
property of a licensor. In some cases, these limitations extend to any intellectual property of our licensor and not just that 
which is licensed to us. Such constraints may limit our ability to develop or commercialize products or to expand such 
efforts beyond the scope of any license. Disputes may arise regarding intellectual property subject to a licensing 
agreement, including: 

• 

• 

• 

• 

• 

• 

the scope of rights granted under the license agreement and other interpretation-related issues; 

the extent to which our technology and processes infringe on intellectual property of the licensor that is not 
subject to the licensing agreement; 

the sublicensing of patent and other rights under our collaborative development relationships; 

our diligence obligations under the license agreement and what activities satisfy those diligence 
obligations; 

the inventorship or ownership of inventions and know-how resulting from the creation or use of intellectual 
property by our licensors and us and our partners; and 

the priority of invention of patented technology. 

If disputes over intellectual property that we have licensed prevent or impair our ability to maintain our current 
licensing arrangements on acceptable terms, we may be unable to successfully develop and commercialize the affected 
product candidates. 

If we fail to comply with our obligations under these license agreements, or we are subject to a bankruptcy, the 

licensor may have the right to terminate the license, in which event we would not be able to develop, manufacture, or 
market products covered by the license or may face other penalties under the agreements. Termination of any of our 
agreements involving intellectual property or reduction or elimination of our rights under these agreements may result in 
our having to negotiate new or reinstated agreements with less favorable terms or cause us to lose our rights under these 
agreements, including our rights to important intellectual property or technology. Termination may also result in 
unfavorable terms associated with such termination or may result in obligations on our part to license or grant back 
intellectual property rights to prior licensors. 

Furthermore, the research resulting in certain of our licensed patent rights and technology was funded by the 

U.S. government. As a result, the government may have certain rights, or march-in rights, to such patent rights and 
technology. When new technologies are developed with U.S. government funding, the U.S. government generally 
obtains certain rights in any resulting patents, including a non-exclusive, royalty-free license authorizing the U.S. 
government, or a third party on its behalf, to use the invention for non-commercial purposes. These rights may permit the 
government to disclose our confidential information to third parties and to exercise march-in rights to use or allow third 
parties to use our licensed technology. The U.S. government can exercise its march-in rights if it determines that action is 
necessary because we fail to achieve practical application of the government-funded technology, because action is 
necessary to alleviate health or safety needs, to meet requirements of federal regulations or to give preference to U.S. 
industry. In addition, our rights in such inventions may be subject to certain requirements to manufacture products 
embodying such inventions in the United States. Any exercise by the government, or a third party on its behalf, of such 
rights could harm our competitive position, business, financial condition, results of operations and prospects. 

90 

If we are unable to obtain and maintain patent protection for our products and technology, or if the scope of the 
patent protection obtained is not sufficiently broad, our competitors could develop and commercialize products and 
technology similar or identical to ours, and our ability to successfully commercialize our products and technology 
may be adversely affected. 

Our success depends, in large part, on our and our licensors’ ability to obtain and maintain patent protection in 
the United States and other countries with respect to our product candidates and manufacturing technology. We and our 
licensors have sought, and we intend to seek in the future, to protect our proprietary position by filing patent applications 
in the United States and abroad related to many of our technologies and product candidates that are important to our 
business. 

The patent prosecution process is expensive, time-consuming and complex, and we may not have and may not 
in the future be able to file, prosecute, maintain, enforce, defend or license all necessary or desirable patent applications 
in some or all relevant jurisdictions at a reasonable cost or in a timely manner. For example, in some cases, the work of 
certain academic researchers in the gene therapy field has entered the public domain, which may compromise our ability 
to obtain patent protection for certain inventions related to or building upon such prior work. Consequently, we may not 
be able to obtain any such patents to prevent others from using our technology for, and developing and marketing 
competing products to treat, these indications. It is also possible that we will fail to identify patentable aspects of our 
research and development output before it is too late to obtain patent protection. In some cases, we may be able to obtain 
patent protection, but such protections may expire before we commercialize the product protected by those rights, 
leaving us no meaningful protection for our products. In other cases, where our intellectual property is being managed by 
a third-party collaborator, licensee or partner, that third party may fail to act diligently in prosecuting, maintaining, 
defending or enforcing our patents. Such conduct may result in the failure to maintain or obtain protections, loss of 
rights, loss of patent term or, in cases where a third party has acted negligently or inequitably, patents being found 
unenforceable. 

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves 

complex legal and factual questions and has, in recent years, been the subject of much litigation. As a result, the 
issuance, scope, validity, enforceability and commercial value of our and our licensors’ patent rights are highly 
uncertain. Our pending and future patent applications may not result in patents being issued which protect our 
technology or product candidates or which effectively prevent others from commercializing competitive technologies 
and product candidates. In particular, during prosecution of any patent application, the issuance of any patents based on 
the application may depend upon our ability to generate additional preclinical or clinical data that support the 
patentability of our proposed claims. We may not be able to generate sufficient additional data on a timely basis, or at all. 
Changes in either the patent laws or interpretation of the patent laws in the United States and other countries may 
diminish the value, narrow the scope, or eliminate the enforceability of our and our licensors’ patent protection. 

We may not be aware of all third-party intellectual property rights potentially relating to our product candidates. 

Publications of discoveries in the scientific literature often lag behind the actual discoveries, and patent applications in 
the United States and other jurisdictions are typically not published until 18 months after filing or, in some cases, only 
upon issuance or not at all. Therefore, we cannot be certain that we, or a licensor, were the first to make the inventions 
claimed in any owned or any licensed patents or pending patent applications, respectively, or which entity was the first to 
file for patent protection until such patent application publishes or issues as a patent. Databases for patents and 
publications, and methods for searching them, are inherently limited, so it is not practical to review and know the full 
scope of all issued and pending patent applications. As a result, the issuance, scope, validity, enforceability, and 
commercial value of our and our licensed patent rights are uncertain. 

Even if the patent applications we license or may own in the future do issue as patents, they may not issue in a 

form that will provide us with any meaningful protection, prevent competitors or other third parties from competing with 
us or otherwise provide us with any competitive advantage. Our competitors or other third parties may be able to 
circumvent our patents by developing similar or alternative technologies or products in a non-infringing manner. 

In spite of a legal presumption of validity, the issuance of a patent is not conclusive as to its inventorship, 
ownership, scope, validity, or enforceability which may be challenged in the courts and patent offices in the United 

91 

States and abroad. Such challenges may result in loss of exclusivity or in patent claims being narrowed, invalidated or 
held unenforceable, which could limit our ability to stop others from using or commercializing similar or identical 
technology and products, or limit the duration of the patent protection of our technology and product candidates. Given 
the amount of time required for the development, testing and regulatory review of new product candidates, patents 
protecting such candidates might expire before or shortly after such candidates are commercialized. As a result, our 
intellectual property may not provide us with sufficient rights to exclude others from commercializing products similar 
or identical to ours. 

Our intellectual property licenses with third parties may be subject to disagreements over contract interpretation, 
which could narrow the scope of our rights to the relevant intellectual property or technology, resulting in 
termination of our access to such intellectual property, or increase our financial or other obligations to our licensors. 

The agreements under which we currently license intellectual property or technology from third parties are 

complex, and certain provisions in such agreements may be susceptible to multiple interpretations. The resolution of any 
contract interpretation disagreement that may arise could narrow what we believe to be the scope of our rights to the 
relevant intellectual property or technology, result in loss of access, or increase what we believe to be our financial or 
other obligations under the relevant agreement, any of which could harm our business, financial condition, results of 
operations and prospects. 

We may not be successful in obtaining necessary rights to our product candidates through acquisitions and 
in-licenses. 

We currently have rights to certain intellectual property, through licenses from third parties, to develop our 

product candidates. Because our programs may require the use of proprietary rights held by third parties, the growth of 
our business likely will depend, in part, on our ability to acquire, in-license or use these proprietary rights. We may be 
unable to acquire or in-license any compositions, methods of use, processes or other intellectual property rights from 
third parties that we identify as necessary for our product candidates. The licensing or acquisition of third-party 
intellectual property rights is a competitive area, and several more established companies may pursue strategies to 
license or acquire third-party intellectual property rights that we may consider attractive. These established companies 
may have a competitive advantage over us due to their size, capital resources and greater clinical or technical 
development and commercialization capabilities. In addition, companies that perceive us to be a competitor may be 
unwilling to assign or license rights to us. We also may be unable to license or acquire third-party intellectual property 
rights on terms that would allow us to make an appropriate return on our investment. 

We currently co-own certain intellectual property rights with one or more third parties. We may not be able to 
obtain a license to the third parties’ interest such that we have exclusive access and control of such co-owned assets. In 
this case, and depending on the jurisdiction of the patent filing, we may not be able to license, enforce, or exploit the co-
owned rights without the consent from, or an accounting to, the other co-owners. 

We sometimes collaborate with non-profit and academic institutions to accelerate our preclinical research or 

development under written agreements with these institutions. Typically, these institutions provide us with an option to 
negotiate a license to any of the institution’s rights in technology resulting from the collaboration. Regardless of such 
option, we may be unable to negotiate a license within the specified timeframe or under terms that are acceptable to us. If 
we are unable to do so, the institution may offer the intellectual property rights to other parties, potentially blocking our 
ability to develop our program. We may also decide not to exercise an option to such institutional rights. 

If we decide not to obtain, or are unable to successfully obtain rights to required third-party intellectual property 

rights or maintain the existing intellectual property rights we have, we may be required to expend significant time and 
resources to redesign our product candidates or the methods for manufacturing them or to develop or license replacement 
technology, all of which may not be feasible on a technical or commercial basis. If we are unable to do so, we may be 
unable to develop or commercialize the affected product candidates, which could harm our business significantly. 

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Obtaining and maintaining our patent protection depends on compliance with various procedural, document 
submission, fee payment and other requirements imposed by government patent agencies, and our patent protection 
could be reduced or eliminated for non-compliance with these requirements. 

Periodic maintenance fees, renewal fees, annuity fees and various other government fees on patents and/or 

applications will be due to be paid to the United States Patent and Trademark Office, or USPTO, and various 
government patent agencies outside of the United States over the lifetime of our licensed patents and/or applications and 
any patent rights we may own in the future. We rely on our outside counsel or our licensors to pay these fees due to 
patent agencies. The USPTO and various non-U.S. government patent agencies require compliance with several 
procedural, documentary, fee payment and other similar provisions during the patent application process. We employ 
reputable law firms and other professionals to help us comply and we are also dependent on our licensors to take the 
necessary action to comply with these requirements with respect to our licensed intellectual property. In many cases, an 
inadvertent lapse can be cured by payment of a late fee or by other means in accordance with the applicable rules. There 
are situations, however, in which non-compliance can result in abandonment or lapse of the patent or patent application, 
resulting in partial or complete loss of patent rights in the relevant jurisdiction, and may compromise the strength of 
other intellectual property in our portfolio. In such an event, potential competitors might be able to enter the market and 
this circumstance could harm our business.  

On February 1, 2019 the government of Venezuela, in response to certain U.S. sanctions, began to require that 

foreign entities pay all official fees, including patent fees (either for pending matters or new petitions), in PETRO, a 
“cryptocurrency” created by the Nicolás Maduro administration in February 2018 as a way to collect U.S. dollars while 
avoiding American financial sanctions issued under an Executive Order of President Trump on March 19, 2018. The 
Executive Order banned transactions involving “any digital currency, digital coin, or digital token, that was issued by, 
for, or on behalf of the Government of Venezuela on or after January 9, 2018.” The prohibition is applicable to any U.S. 
entity unless exempted by license. We do not hold such a license and therefore may not be able to secure patents in 
Venezuela. 

We may not be able to protect our intellectual property rights throughout the world. 

Filing, prosecuting and defending patents on product candidates in all countries throughout the world would be 
prohibitively expensive. Our intellectual property rights may vary from country to country and foreign protections could 
be less extensive than those in the United States. In addition, the laws of some foreign countries do not protect 
intellectual property rights to the same extent as federal and state laws in the United States. Consequently, we may not be 
able to prevent third parties from practicing our inventions in all countries outside the United States, or from selling or 
importing products made using our inventions in and into the United States or other jurisdictions. Competitors may use 
our technologies in jurisdictions where we have not obtained patent protection to develop their own products and, 
further, may export otherwise infringing products to territories where we have patent protection, but enforcement is not 
as strong as that in the United States. These products may compete with our products and our patents or other intellectual 
property rights may not be effective or sufficient to prevent them from competing. 

Many companies have encountered significant problems in protecting and defending intellectual property rights 
in foreign jurisdictions. The legal systems of certain countries, particularly certain developing countries, do not favor the 
enforcement of patents, trade secrets and other intellectual property protection, particularly those relating to 
biotechnology products or methods of treatment, which could make it difficult for us to stop the infringement of our 
patents or marketing of competing products in violation of our proprietary rights generally. For example, an April 2022 
report from the Office of the United States Trade Representative identified a number of countries, including India and 
China, where challenges to the procurement and enforcement of patent rights have been reported. Several countries, 
including India and China, have been listed in the report every year since 1989. With Brexit, there is uncertainty 
associated with obtaining, defending, and enforcing intellectual property rights in the United Kingdom. International 
treaties and regulations promulgated as a result of this transition could impede or eliminate our ability to obtain or 
maintain meaningful intellectual property rights in the United Kingdom. Proceedings to enforce our patent rights in 
foreign jurisdictions could result in substantial costs and divert our efforts and attention from other aspects of our 
business, could put our patents at risk of being invalidated or interpreted narrowly and our patent applications at risk of 
not issuing and could provoke third parties to assert claims against us. We may not prevail in any lawsuits that we 

93 

initiate, and the damages or other remedies awarded, if any, may not be commercially meaningful. Accordingly, our 
efforts to enforce our intellectual property rights around the world may be inadequate to obtain a significant commercial 
advantage from the intellectual property that we develop or license. 

Issued patents covering our technology or product candidates could be found invalid or unenforceable if challenged 
in court. We may not be able to protect our trade secrets in court. 

If one of our licensees or licensors or we initiate legal proceedings against a third party to enforce a patent 

covering our technology or one of our product candidates, the defendant could counterclaim that the patent covering such 
technology or product candidate is invalid or unenforceable. In patent litigation in the United States, defendant 
counterclaims alleging invalidity or unenforceability are commonplace. Grounds for a validity challenge could be an 
alleged failure to meet any of several statutory requirements, including lack of novelty, obviousness, lack of written 
description or non-enablement. Grounds for an unenforceability assertion could be an allegation that an individual 
connected with prosecution of the patent, including an inventor, an employee of the company, a collaborator or advisor, 
withheld information material to patentability from the USPTO, or made a misleading statement, during prosecution. 
Third parties also may raise similar claims before administrative bodies in the United States or abroad, even outside the 
context of litigation. Such mechanisms include pre-issuance submissions, ex parte re-examination, post-grant review, 
inter partes review and equivalent proceedings in foreign jurisdictions. Some of these mechanisms may even be 
exploited anonymously by third parties. Such proceedings could result in the revocation or cancellation of or amendment 
to our patents in such a way that they no longer cover our technology or product candidates. The outcome following 
legal assertions of invalidity and unenforceability is unpredictable. With respect to the validity question, for example, we 
cannot be certain that there is no invalidating prior art, of which the patent examiner and we or our licensees or licensors 
were unaware during prosecution. If a defendant were to prevail on a legal assertion of invalidity or unenforceability, we 
could lose part or, all of the patent protection on one or more of our product candidates or our supporting technology. 
Such a loss of patent protection could harm our business. 

In addition to the protection afforded by patents, we rely on trade secret protection, nondisclosure, and 
confidentiality agreements to protect proprietary know-how that is not patentable or that we elect not to patent, processes 
for which patents are difficult to enforce and any other elements of our product candidate discovery and development 
processes that involve proprietary know-how, information or technology that is not covered by patents. However, trade 
secrets can be difficult to protect. Some courts inside and outside the United States are less willing or unwilling to 
protect trade secrets. We seek to protect our proprietary technology and processes, in part, by entering into 
confidentiality agreements with our employees, consultants, scientific advisors, collaborators, contractors, and other third 
parties. We cannot guarantee that we have entered into such agreements with each party that may have or have had 
access to our trade secrets or proprietary technology and processes. We also seek to preserve the integrity and 
confidentiality of our data and trade secrets by maintaining physical security of our premises and physical and electronic 
security of our information technology systems. While we have confidence in these individuals, organizations and 
systems, agreements or security measures may be breached, and we may not have adequate remedies for any breach. In 
addition, our trade secrets may otherwise become known or be independently discovered by competitors. 

Third parties may initiate legal proceedings alleging that we are infringing their intellectual property rights, the 
outcome of which would be uncertain and could harm our business. 

Our commercial success depends upon our ability and the ability of our collaborators to develop, manufacture, 
market and sell our product candidates and use our proprietary technologies without infringing the proprietary rights and 
intellectual property of third parties. The biotechnology and pharmaceutical industries are characterized by extensive and 
complex litigation regarding patents and other intellectual property rights. We may become party to, or threatened with, 
infringement litigation claims regarding our products and technology, including claims from competitors or from non-
practicing entities that have no relevant product revenue and against whom our own patent portfolio may have no 
deterrent effect. Moreover, we may become party to, or be threatened with, adversarial proceedings or litigation 
regarding intellectual property rights with respect to our product candidates and technology, including ex parte re-
examination, post-grant review and inter partes review before the USPTO or foreign patent offices. Third parties may 
assert infringement claims against us based on existing patents or patents that may be granted in the future, regardless of 
the merit of the claim.  

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In November 2022, we and Touchlight entered into the Touchlight License Agreement to allow for our 

historical use of a certain DNA preparation process, or the Subject DNA Preparation Process, and to authorize the 
prospective exploitation of TRACER capsids that we have previously created using the Subject DNA Preparation 
Process. As previously referenced in the Risk Factor section of our prior periodic reports, Touchlight had made us aware 
earlier in 2022 that it believed its intellectual property rights could potentially be asserted against us, although we 
disagreed with this assessment. In connection with entering into the Touchlight License Agreement, Touchlight also 
agreed to release any potential claims against us regarding the alleged historical use of certain of Touchlight’s 
intellectual property rights and exploitation of TRACER capsids created with the alleged use of such intellectual 
property rights. 

Potential parties may emerge and choose to engage in litigation with us to enforce or to otherwise assert their 
patent rights against us. Even if we believe such claims are without merit, a court of competent jurisdiction could hold 
that these third-party patents are valid, enforceable and infringed, which could adversely affect our ability to 
commercialize our product candidates or any other of our product candidates or technologies covered by the asserted 
third-party patents. In order to successfully challenge the validity of any such asserted third-party U.S. patent in federal 
court, we would need to overcome a presumption of validity. As this burden is a high one requiring us to present clear 
and convincing evidence as to the invalidity of any such U.S. patent claim, there is no assurance that a court of 
competent jurisdiction would invalidate the claims of any such U.S. patent. Similar challenges exist in other 
jurisdictions. If we are found to infringe a third-party’s valid and enforceable intellectual property rights, we could be 
required to obtain a license from such third-party to continue developing, manufacturing and marketing our product 
candidates and technology. However, we may not be able to obtain any required license on commercially reasonable 
terms or at all. Even if we were able to obtain a license, it could be non-exclusive, thereby giving our competitors and 
other third parties access to the same technologies licensed to us, and it could require us to make substantial licensing 
and royalty payments. We could be forced, including by court order, to cease developing, manufacturing and 
commercializing the infringing technology or product candidates. In addition, we could be found liable for monetary 
damages, including treble damages and attorneys’ fees, if we are found to have willfully infringed a patent or other 
intellectual property right. A finding of infringement could prevent us from manufacturing and commercializing our 
product candidates or force us to cease some of our business operations, which could harm our business. In addition, we 
may be forced to redesign our product candidates, seek new regulatory approvals, and indemnify third parties pursuant to 
contractual agreements. Claims that we have misappropriated the confidential information or trade secrets of third parties 
could have a similar negative impact on our business, reputation, financial condition, results of operations and prospects. 

Intellectual property litigation could cause us to spend substantial resources and distract our personnel from their 
normal responsibilities. 

Competitors may infringe our intellectual property rights or the intellectual property rights of our licensees or 

licensors, or we may be required to defend against claims of infringement. To counter infringement or unauthorized use 
claims or to defend against claims of infringement can be expensive and time consuming. Even if resolved in our favor, 
litigation or other legal proceedings relating to intellectual property claims may cause us to incur significant expenses 
and could distract our technical and management personnel from their normal responsibilities. In addition, there could be 
public announcements of the results of hearings, motions or other interim proceedings or developments. If securities 
analysts or investors perceive these results to be negative, it could have a substantial adverse effect on the price of our 
common stock. Such litigation or proceedings could substantially increase our operating losses and reduce the resources 
available for development activities or any future sales, marketing or distribution activities. We may not have sufficient 
financial or other resources to conduct such litigation or proceedings adequately. Some of our competitors may be able to 
sustain the costs of such litigation or proceedings more effectively than we can because of their greater financial 
resources and more mature and developed intellectual property portfolios. Uncertainties resulting from the initiation and 
continuation of patent litigation or other proceedings could adversely affect our ability to compete in the marketplace. 

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We may be subject to claims asserting that our employees, consultants or advisors have wrongfully used or disclosed 
alleged trade secrets of their current or former employers or claims asserting ownership of what we regard as our own 
intellectual property. 

Many of our directors, employees, consultants, and advisors are currently, or were previously, employed at 
universities or other biotechnology or pharmaceutical companies, including our competitors or potential competitors. 
Although we try to ensure that these individuals do not use the proprietary information or know-how of others in their 
work for us, we may be subject to claims that these individuals or we have used or disclosed intellectual property, 
including trade secrets or other proprietary information, of any such individual’s current or former employer. Litigation 
may be necessary to defend against these claims. If we fail in defending any such claims, in addition to paying monetary 
damages, we may lose valuable intellectual property rights or personnel. Even if we are successful in defending against 
such claims, litigation could result in substantial costs and be a distraction to management. 

In addition, while it is our policy to require our employees, consultants, advisors and contractors who may be 

involved in the conception or development of intellectual property to execute agreements assigning such intellectual 
property to us, we may be unsuccessful in executing such an agreement with each party who, in fact, conceives or 
develops intellectual property that we regard as our own. The assignment of intellectual property rights may not be 
self-executing or the assignment agreements may be breached, and we may be forced to bring claims against third 
parties, or defend claims that they may bring against us, to determine the ownership of what we regard as our intellectual 
property. 

If we fail in prosecuting or defending any such claims, in addition to paying monetary damages, we may lose 

valuable intellectual property rights or personnel. Even if we are successful in prosecuting or defending against such 
claims, litigation could result in substantial costs and be a distraction to management.  

Changes in U.S. patent law could diminish the value of patents in general, thereby impairing our ability to protect our 
products. 

Patent reform legislation could increase the uncertainties and costs surrounding the prosecution of patent 
applications and the enforcement or defense of issued patents. On September 16, 2011, the Leahy-Smith America 
Invents Act, or the Leahy-Smith Act, was signed into law. The Leahy-Smith Act includes several significant changes to 
U.S. patent law. These include provisions that affect the way patent applications are prosecuted and also may affect 
patent litigation. These also include provisions that switched the United States from a “first-to-invent” system to a 
“first-inventor-to-file” system, allow third-party submission of prior art to the USPTO during patent prosecution and set 
forth additional procedures to attack the validity of a patent by the USPTO administered post grant proceedings. Under a 
first-inventor-to-file system, assuming the other requirements for patentability are met, the first inventor to file a patent 
application generally will be entitled to the patent on an invention regardless of whether another inventor had made the 
invention earlier. The USPTO has promulgated regulations and procedures to govern administration of the Leahy-Smith 
Act, and many of the substantive changes to patent law associated with the Leahy-Smith Act, and in particular, the 
first-inventor-to-file provisions, became effective on March 16, 2013. The Leahy-Smith Act has resulted in an increased 
investment in filing applications earlier, and consequently has increased the uncertainties and costs surrounding the 
prosecution of our patent applications, and may increase the enforcement or defense of our issued patents, all of which 
could harm our business, financial condition, results of operations and prospects. 

The administrative tribunal created by the Leahy-Smith Act, known as the Patent Trial and Appeals Board, or 

PTAB, may have an impact on the operation of our business in the future. For example, the initial results of patent 
challenge proceedings before the PTAB since its inception in 2013 have resulted in the invalidation of many U.S. patent 
claims. The availability of the PTAB as a lower-cost, faster and potentially more potent tribunal for challenging patents 
could therefore increase the likelihood that our own licensed patents will be challenged, thereby increasing the 
uncertainties and costs of maintaining and enforcing them. Moreover, if such challenges occur, we may not have the 
right to control the defense. In certain situations, we may be required to rely on our licensor to consider our suggestions 
and to defend such challenges, with the possibility that it may not do so in a way that best protects our interests.  

96 

We also may be subject to a third-party pre-issuance submission of prior art to the USPTO or become involved 

in other contested proceedings such as opposition, derivation, reexamination, inter partes review, or post-grant review 
proceedings challenging our patent rights or the patent rights of others. An adverse determination in any such 
submission, proceeding or litigation could reduce the scope of, or invalidate, our patent rights, allow third parties to 
commercialize our technology or products and compete directly with us, without payment to us, or result in our inability 
to manufacture or commercialize products without infringing third-party patent rights. In addition, if the breadth or 
strength of protection provided by our patents and patent applications is threatened, it could dissuade companies from 
collaborating with us to license, develop or commercialize current or future products. 

The patent positions of companies engaged in the development and commercialization of biologics and 
pharmaceuticals are particularly uncertain as the courts address issues such as patenting genes or gene products. Recent 
guidance provided under Berkheimer v HP, Inc. (April 19, 2018) and Vanda Pharmaceuticals, Inc. v West-Ward 
Pharmaceuticals (June 7, 2018) instruct USPTO examiners on the ramifications of the court rulings as applied to method 
of treatment claims, natural products and principles including all naturally occurring nucleic acids. Patents for certain of 
our product candidates contain claims related to specific DNA sequences that are naturally occurring and, therefore, 
could be the subject of future challenges made by third parties. In addition, the recent USPTO guidance could make it 
impossible for us to pursue similar patent claims in patent applications we may prosecute in the future. 

We cannot assure you that our efforts to seek patent protection for our technology and products will not be 

negatively impacted by the court decisions referenced above, rulings in other cases or changes in guidance or procedures 
issued by the USPTO. We cannot fully predict what impact decisions from the U.S. Supreme Court’s decisions in Mayo 
Collaborative Services v. Prometheus Laboratories and Molecular Pathology v. Myriad Genetics, Inc. or other 
applicable court decisions may have on the ability of life science companies to obtain or enforce patents relating to their 
products and technologies in the future. These decisions, the guidance issued by the USPTO and rulings in other cases or 
changes in USPTO guidance or procedures could have an adverse effect on our existing patent portfolio and our ability 
to protect and enforce our intellectual property in the future. 

Moreover, although the U.S. Supreme Court has held that isolated segments of naturally occurring DNA are not 

patent-eligible subject matter, certain third parties could allege that activities that we may undertake infringe other 
gene-related patent claims, and we may deem it necessary to defend ourselves against these claims by asserting 
non-infringement and/or invalidity positions, or paying to obtain a license to these claims. In any of the foregoing or in 
other situations involving third-party intellectual property rights, if we are unsuccessful in defending against claims of 
patent infringement, we could be forced to pay damages or be subjected to an injunction that would prevent us from 
utilizing the patented subject matter. Such outcomes could harm our business, financial condition, results of operations 
or prospects. 

Outside the United States, other courts have also begun to address the patenting of genetic material. In August 
2015, the Australian High Court ruled that isolated genes cannot be patented in Australia. The decision did not address 
methods of using genetic material. Any ruling of a similar scope in other countries could affect the scope of our 
intellectual property rights. The ambiguities and changing law in all countries as to patenting genetic material may 
directly affect our ability to secure and/or maintain patent protection for our products. 

If we do not obtain patent term extension and regulatory exclusivity for our product candidates, our business may be 
harmed. 

Patents have a limited lifespan. In the United States, if all maintenance fees are timely paid, the natural 
expiration of a patent is generally 20 years from its earliest U.S. non-provisional filing date. Various extensions may be 
available, but the life of a patent, and the protection it affords, is limited. Even if patents covering our product candidates 
are obtained, once the patent life has expired, we may be open to competition from competitive products, including 
generics or biosimilars. 

Depending upon the timing, duration and specifics of any FDA marketing approval of our product candidates, 
one or more of our U.S. patents, which may cover non-gene therapy compounds, may be eligible for limited patent term 
extension under the Drug Price Competition and Patent Term Restoration Act of 1984, or the Hatch-Waxman Act. The 

97 

Hatch-Waxman Act permits a patent extension term of up to five years as compensation for patent term lost during the 
FDA regulatory review process. A patent term extension cannot extend the remaining term of a patent beyond a total of 
14 years from the date of product approval, only one patent may be extended per FDA-approved product, and only those 
claims covering the approved drug, a method for using it or a method for manufacturing it may be extended. Further, 
certain of our licenses currently or in the future may not provide us with the right to control decisions the licensor or its 
other licensees on Orange Book listings or patent term extension decisions under the Hatch-Waxman Act. Thus, if one of 
our important licensed patents is eligible for a patent term extension under the Hatch-Waxman Act, and it covers a 
product of another licensee in addition to our own product candidate, we may not be able to obtain that extension if the 
other licensee seeks and obtains that extension first. However, we may not be granted an extension because of, for 
example, failing to exercise due diligence during the testing phase or regulatory review process, failing to apply within 
applicable deadlines, failing to apply prior to expiration of relevant patents or otherwise failing to satisfy applicable 
requirements.  

The BPCIA provides up to 12 years of market exclusivity for a reference biological product. We may not be 

able to obtain such exclusivity for our products. Moreover, the applicable time-period or the scope of patent protection 
afforded during any such extension could be less than we request. If we are unable to obtain patent term extension or the 
scope of term of any such extension is less than we request, the period during which we will have the right to exclusively 
market our product may be shortened and our competitors may obtain approval of competing products following our 
patent expiration, and our revenue could be materially reduced. 

Intellectual property rights do not necessarily address all potential threats. 

The degree of future protection afforded by our intellectual property rights is uncertain because intellectual 

property rights have limitations, and such rights may not adequately protect our business or permit us to maintain our 
competitive advantage. For example: 

• 

others may be able to make gene therapy products that are similar to our product candidates but that are not 
covered by the claims of the patents that we own, license or may access in the future; 

•  we, or our license partners or current or future collaborators, might not have been the first to make the 
inventions covered by the issued patent or pending patent application that we license or may own in the 
future; 

•  we, or our license partners or current or future collaborators, might not have been the first to file patent 

applications covering certain of our or their inventions; 

• 

• 

• 

• 

others may independently develop similar or alternative technologies or duplicate any of our technologies 
without infringing our owned or licensed intellectual property rights; 

it is possible that our pending patent applications or those that we may own in the future will not lead to 
issued patents; 

issued patents that we hold rights to may be held invalid or unenforceable, including as a result of legal 
challenges by our competitors; 

our competitors might conduct research and development activities in countries where we do not have 
patent rights and then use the information learned from such activities to develop competitive products for 
sale in our major commercial markets; 

•  we may not develop additional proprietary technologies that are patentable; 

• 

the patents of others may have an adverse effect on our business; and 

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•  we may choose not to file a patent for certain inventions, trade secrets or know-how, and a third party may 

subsequently file a patent covering such intellectual property. 

Should any of these events occur, they could significantly harm our business, financial condition, results of 

operations and prospects.  

We may not be able to maintain sufficient control over our proprietary know-how or trade secrets when employees, 
consultants, advisors or persons with access to our proprietary information terminate their relationship with us.  

Despite our efforts to protect our proprietary know-how and trade secrets, our competitors may discover this 

information, or obtain the benefit of this information, through a breach of confidentiality and/or non-competition 
obligations by persons who were formerly associated with us but who have established relationships as employees, 
contractors, consultants or advisors with other companies, including our competitors. The recent departures of certain 
executives, key employees, consultants or advisors, and the restructuring of our organization, may make it more difficult 
to enforce our rights in protecting this information. Further, if discovered in a timely manner, our efforts to enforce rights 
to protect against these types of breaches may not be possible under law, or may not be successful if commenced.  

It is also possible that, as we grow and establish ourselves in multiple geographic areas, alignment and/or 

compliance with company polices may not be consistently maintained. In any such cases, the risk of loss of control or 
proper management of our proprietary information could jeopardize our intellectual property. 

Our reliance on third parties requires us to share our trade secrets, which increases the possibility that a competitor 
will discover them or that our trade secrets will be misappropriated or disclosed. 

Because we currently rely on certain third parties to manufacture all or part of our product candidates and to 

perform quality testing, and because we collaborate with various organizations and academic institutions for the 
advancement of our gene therapy and vectorized antibody platforms and pipeline, we must, at times, share our 
proprietary technology and confidential information, including trade secrets, with them. We seek to protect our 
proprietary technology, in part, by entering into confidentiality agreements and, if applicable, material transfer 
agreements, collaborative research agreements, consulting agreements or other similar agreements with our 
collaborators, advisors, employees and consultants prior to beginning research or disclosing proprietary information. 
These agreements typically limit the rights of the third parties to use or disclose our confidential information. Despite the 
contractual provisions employed when working with third parties, the need to share trade secrets and other confidential 
information increases the risk that such trade secrets become known by our competitors, are inadvertently incorporated 
into the technology of others or are disclosed or used in violation of these agreements. Given that our proprietary 
position is based, in part, on our know-how and trade secrets, a competitor’s discovery of our proprietary technology and 
confidential information or other unauthorized use or disclosure would impair our competitive position and may harm 
our business, financial condition, results of operations and prospects. 

Despite our efforts to protect our trade secrets, our competitors may discover our trade secrets, either through 
breach of these agreements, independent development or publication of information including our trade secrets by third 
parties. A competitor’s discovery of our trade secrets would impair our competitive position and have an adverse impact 
on our business, financial condition, results of operations and prospects. 

Risks Related to Ownership of Our Common Stock  

Sales of a substantial number of shares of our common stock in the public market could cause our stock price to fall. 

Persons who were our stockholders prior to our initial public offering continue to hold a substantial number of 

shares of our common stock. If such persons sell, or indicate an intention to sell, substantial amounts of our common 
stock in the public market, the trading price of our common stock could decline. 

In addition, shares of common stock that are either subject to outstanding options or restricted stock units, or 

RSUs, or reserved for future issuance under our stock incentive plans will become eligible for sale in the public market 

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to the extent permitted by the provisions of various vesting schedules and Rule 144 and Rule 701 under the Securities 
Act of 1933, as amended. We have also filed registration statements on Form S-8 permitting shares of common stock 
issued on exercise of options or the settlement of RSUs to be freely sold in the public market. If these additional shares 
of common stock are sold, or if it is perceived that they will be sold, in the public market, the trading price of our 
common stock could decline. We also have an effective registration statement on Form S-3 for the sale of up to $300.0 
million in aggregate of an indeterminate number of shares of common stock and preferred stock, an indeterminate 
principal amount of debt securities, and an indeterminate number of depositary shares, subscription rights, warrants, 
purchase contract and units, of which we have reserved $75.0 million for the offering, issuance, and sale of common 
stock through at-the-market offerings or negotiated transactions under a sales agreement we entered into with Cowen and 
Company, LLC, on November 8, 2022.  

Certain holders of our common stock have rights, subject to specified conditions, to require us to file 

registration statements covering their shares or to include their shares in registration statements that we may file for 
ourselves or other stockholders. Any sales of securities by these stockholders could have a material adverse effect on the 
trading price of our common stock. 

The price of our common stock may be volatile and fluctuate substantially, which could result in substantial losses for 
purchasers of our common stock. 

The price of our common stock is likely to be volatile and may fluctuate substantially. From January 1, 2022 

through December 31, 2022, the sales price of our common stock ranged from a high of $10.60 to a low of $2.60 on the 
Nasdaq Global Select Market. As a result of this volatility, our stockholders may not be able to sell their common stock 
at or above the price at which they purchased it. The market price for our common stock may be influenced by many 
factors, including: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

our success in commercializing any product candidates for which we obtain marketing approval; 

regulatory action and results of clinical trials of our product candidates or those of our competitors; 

the success of competitive products or technologies; 

the results of clinical trials of our product candidates; 

the results of clinical trials of product candidates of our competitors; 

the commencement, termination, and success of our collaborations, including the ability or willingness of 
our collaboration partners to fulfill their obligations to us; 

regulatory or legal developments in the United States and other countries; 

developments or disputes concerning patent applications, issued patents or other proprietary rights; 

the recruitment or departure of key personnel; 

the level of expenses related to any of our product candidates or clinical development programs; 

the results of our efforts to discover, develop, acquire or in-license additional product candidates or 
technologies, the cost of commercializing such product candidates, and the cost of development of any such 
product candidates or technologies; 

actual or anticipated changes in estimates as to financial results, development timelines or 
recommendations by securities analysts; 

variations in our financial results or those of companies that are perceived to be similar to us; 

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• 

• 

the ability to secure third-party reimbursement for our product candidates; 

changes in the structure of healthcare payment systems; 

•  market conditions in the pharmaceutical and biotechnology sectors; 

• 

• 

general economic, industry and market conditions; and 

other factors described in this “Risk Factors” section and elsewhere in this Annual Report on Form 10-K.  

If our operating results fall below the expectations of investors or securities analysts for a given period, the 

price of our common stock could decline substantially. Furthermore, any fluctuations in our operating results from period 
to period may, in turn, cause the price of our stock to fluctuate substantially. We believe that such comparisons of our 
financial results are not necessarily meaningful and should not be relied upon as an indication of our future performance. 

In the past, following periods of volatility in the market price of a company’s securities, securities class-action 
litigation often has been instituted against that company. We also may face securities class-action litigation if we cannot 
obtain regulatory approvals for or if we otherwise fail to commercialize our product candidates. We and certain of our 
current and former officers and directors were previously named as defendants in a purported class action lawsuit. This 
proceeding and other similar litigation, if instituted against us, could cause us to incur substantial costs to defend such 
claims and divert management’s attention and resources, which could seriously harm our business, financial condition, 
results of operations and prospects. 

We have broad discretion in how we apply our available funds, and we may not use these funds effectively, which 
could affect our results of operations and cause our stock price to decline.  

Our management will have broad discretion in the application of our existing cash, cash equivalents and 

marketable securities and could spend these funds in ways that do not improve our results of operations or enhance the 
value of our common stock. The failure by our management to apply our available funds effectively could result in 
financial losses that could cause the price of our common stock to decline and delay the development of our product 
candidates and preclinical programs. Pending their use, we may invest our available funds in a manner that does not 
produce income or that loses value.  

We are a “smaller reporting company” and the reduced disclosure requirements applicable to such companies may 
make our common stock less attractive to investors. 

We are a “smaller reporting company,” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, as 
amended. We would cease to qualify as a smaller reporting company if we have (a) a non-affiliate public float in excess 
of $250 million and annual revenues in excess of $100 million during our last fiscal year, or (b) a non-affiliate public 
float in excess of $700 million, in each case determined on an annual basis as of the last business day of our second 
quarter. As a smaller reporting company, we are permitted and intend to rely on exemptions from certain disclosure 
requirements that are applicable to other public companies that are not smaller reporting companies. These exemptions 
include: 

• 

• 

• 

being permitted to provide only two years of audited consolidated financial statements in this Annual 
Report on Form 10-K, with correspondingly reduced “Management’s Discussion and Analysis of Financial 
Condition and Results of Operations” disclosure; 

reduced disclosure obligations regarding executive compensation; and 

not being required to furnish a stock performance graph in our annual report. 

We expect to take advantage of some or all of the available exemptions until we cease to be a smaller reporting 
company. We may cease to qualify as a smaller reporting company as early as June 30, 2023, which would require us to 

101 

comply with disclosure requirements that are applicable to other public companies that are not smaller reporting 
companies following the filing of our Annual Report on Form 10-K for the year ending December 31, 2023, and any 
portions of our definitive proxy statement relating to our 2024 Annual Meeting of Stockholders incorporated by 
reference therein. We cannot predict whether investors will find our common stock less attractive if we rely on these 
exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market 
for our common stock and our stock price may be more volatile. 

We have recently been, and could in the future be, subject to legal actions and proceedings related to the decline in 
our stock price, which could distract our management and could result in substantial costs or large judgments against 
us. 

The market prices of securities of companies in the biotechnology and pharmaceutical industry, including the 

market price of our common stock, have been extremely volatile and have experienced fluctuations that have often been 
unrelated or disproportionate to the operating performance of these companies. On January 22, 2021, a putative class 
action lawsuit was filed in the U.S. District Court for the Eastern District of New York (later transferred to the U.S. 
District Court for the District of Massachusetts) against us and certain of our current and former officers and directors. 
The complaint sought, among other things, unspecified compensatory damages, interest, attorneys’ and expert fees and 
costs. On July 2, 2021, the lead plaintiff voluntarily dismissed the action without prejudice against all defendants and as 
to all claims, and this action is no longer pending. Nonetheless, due to the volatility in, or the unfulfilled expectations of 
stockholders for, our stock price, we may be the target of similar litigation in the future. 

In connection with such legal proceedings, we could incur substantial costs and such costs and any related 

settlements or judgments may not be covered by insurance. We could also suffer an adverse impact on our reputation and 
a diversion of management’s attention and resources, which could cause serious harm to our business, operating results 
and financial condition.  

Provisions in our amended and restated certificate of incorporation and bylaws and Delaware law could make an 
acquisition of us, which may be beneficial to our stockholders, more difficult and may prevent attempts by our 
stockholders to replace or remove our current management. 

Provisions in our amended and restated certificate of incorporation and bylaws may discourage, delay or 
prevent a merger, acquisition or other change in control of us that stockholders may consider favorable, including 
transactions in which our stockholders might otherwise receive a premium for their shares. These provisions also could 
limit the price that investors might be willing to pay in the future for shares of our common stock, thereby depressing the 
market price of our common stock. In addition, because our board of directors is responsible for appointing the members 
of our management team, these provisions may frustrate or prevent any attempts by our stockholders to replace or 
remove our current management by making it more difficult for stockholders to replace members of our board of 
directors. Among other things, these provisions: 

• 

• 

• 

• 

• 

• 

establish a classified board of directors such that only one of three classes of members of the board is 
elected each year; 

allow the authorized number of our directors to be changed only by resolution of our board of directors; 

limit the manner in which stockholders can remove directors from the board; 

establish advance notice requirements for stockholder proposals that can be acted on at stockholder 
meetings and nominations to our board of directors; 

require that stockholder actions must be effected at a duly called stockholder meeting and prohibit actions 
by our stockholders by written consent; 

limit who may call stockholder meetings; 

102 

• 

• 

authorize our board of directors to issue preferred stock without stockholder approval, which could be used 
to institute a stockholder rights plan, or so-called “poison pill,” that would work to dilute the stock 
ownership of a potential hostile acquirer, effectively preventing acquisitions that have not been approved 
by our board of directors; and 

require the approval of the holders of at least 75% of the votes that all our stockholders would be entitled to 
cast to amend or repeal certain provisions of our amended and restated certificate of incorporation or 
bylaws. 

Moreover, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the 

Delaware General Corporation Law, which prohibits a person who owns in excess of 15% of our outstanding voting 
stock from merging or combining with us for a period of three years after the date of the transaction in which the person 
acquired in excess of 15% of our outstanding voting stock, unless the merger or combination is approved in a prescribed 
manner. 

Our amended and restated certificate of incorporation designates the Court of Chancery of the State of Delaware as 
the sole and exclusive forum for certain types of actions and proceedings that may be initiated by our stockholders, 
which could limit our stockholders’ ability to obtain a favorable judicial forum for disputes with us or our directors, 
officers or employees. 

Our amended and restated certificate of incorporation provides that, unless we consent in writing to an 

alternative forum, the Court of Chancery of the State of Delaware will be the sole and exclusive forum for (a) any 
derivative action or proceeding brought on our behalf, (b) any action asserting a claim of breach of a fiduciary duty owed 
by any of our directors, officers and employees to us or our stockholders, (c) any action asserting a claim arising 
pursuant to any provision of the Delaware General Corporation Law, our certificate of incorporation or our bylaws or (d) 
any action asserting a claim that is governed by the internal affairs doctrine, in each case subject to the Court of 
Chancery having personal jurisdiction over the indispensable parties named as defendants therein. Any person 
purchasing or otherwise acquiring any interest in any shares of our capital stock shall be deemed to have notice of and to 
have consented to this provision of our amended and restated certificate of incorporation. This choice of forum provision 
is inapplicable to actions arising under the Securities Exchange Act of 1934, as amended, and we likewise do not intend 
to apply this choice of forum provision to actions arising under the Securities Act of 1933, as amended. 

This choice of forum provision may limit a stockholder’s ability to bring a claim that is not arising under the 

Securities Exchange Act of 1934, as amended, or the Securities Act of 1933, as amended, in a judicial forum that he, she 
or it finds favorable for disputes with us or our directors, officers or employees, which may discourage such lawsuits 
against us and our directors, officers and employees even though an action, if successful, might benefit our stockholders. 
Stockholders who do bring a claim in the Court of Chancery could face additional litigation costs in pursuing any such 
claim, particularly if they do not reside in or near the State of Delaware. The Court of Chancery may also reach different 
judgments or results than would other courts, including courts where a stockholder considering an action may be located 
or would otherwise choose to bring the action, and such judgments or results may be more favorable to us than to our 
stockholders. Alternatively, if a court were to find this provision of our amended and restated certificate of incorporation 
inapplicable to, or unenforceable in respect of, one or more of the specified types of actions or proceedings, we may 
incur additional costs and business interruption that could have a material adverse effect on our business, financial 
condition or results of operations. 

Because we do not anticipate paying any cash dividends on our capital stock in the foreseeable future, capital 
appreciation, if any, will be our stockholders’ sole source of gain. 

We have never declared or paid cash dividends on our capital stock. We currently intend to retain all of our 

future earnings, if any, to finance the growth and development of our business. In addition, the terms of any future debt 
agreements may preclude us from paying dividends. As a result, capital appreciation, if any, of our common stock will 
be the sole source of gain for our stockholders for the foreseeable future. 

103 

General Risk Factors 

We might not be able to utilize a significant portion of our net operating loss carryforwards.  

As of December 31, 2022, we had both federal and state NOL carryforwards of $175.1 million and $166.5 

million, respectively, which expire beginning in 2033. These NOL carryforwards could expire unused and be unavailable 
to offset our future income tax liabilities. As described above under the heading “Changes in tax laws or in their 
implementation or interpretation may adversely affect our business and financial condition,” the TCJA, as amended by 
the CARES Act, includes changes to U.S. federal tax rates and the rules governing NOL carryforwards that may 
significantly impact our ability to utilize our NOLs to offset taxable income in the future. Nor is it clear how various 
states will respond to the TCJA, the FFCR Act or the CARES Act. In addition, state NOLs generated in one state cannot 
be used to offset income generated in another state. Furthermore, the use of NOL carryforwards may become subject to 
an annual limitation under Section 382 of the Code and similar state provisions in the event of certain cumulative 
changes in the ownership interest of significant shareholders in excess of 50 percent over a three-year period. This could 
limit the amount of NOL carryforwards that can be utilized annually to offset future taxable income or tax liabilities. The 
amount of the annual limitation is determined based on the value of a company immediately prior to the ownership 
change. Our company has completed several transactions since its inception which resulted in an ownership change 
under Section 382 of the Code. In addition, future changes in our stock ownership, some of which are outside of our 
control, could result in ownership changes in the future. For these reasons, even if we attain profitability, we may be 
unable to use a material portion of our NOLs and other tax attributes. 

Our internal computer systems, or those of our collaborators or other contractors or consultants, may fail or suffer 
security breaches, which could result in a material disruption of our product development programs. 

Our internal computer systems and those of our current and any future collaborators and other contractors or 

consultants are vulnerable to damage from cyber-attacks, computer viruses, unauthorized access, ransom requests, 
sabotage, natural disasters, terrorism, war and telecommunication and electrical failures. While we have not experienced 
any such material system failure, accident or security breach to date, if such an event were to occur and cause 
interruptions in our operations or the operations of those third parties with which we contract, it could result in a material 
disruption of our development programs and our business operations, whether due to a loss of our trade secrets or other 
proprietary information or other similar disruptions, and could require a substantial expenditure of resources to remedy. 
For example, the loss of clinical trial data from completed or ongoing clinical trials could result in delays in our 
regulatory approval efforts and significantly increase our costs to recover or reproduce the data. We could also be subject 
to risks caused by misappropriation, misuse, leakage, falsification or intentional or accidental release or loss of 
information maintained in our information systems and networks, including personal information of our employees. 
Outside parties may attempt to penetrate our systems or those of the third parties with which we contract or to 
fraudulently induce our employees or employees of such third parties to disclose sensitive information to gain access to 
our data or to use such access to request cash compensation in the form of a ransom for the return of such data. 

The number and complexity of these threats continue to increase over time. Although we develop and maintain 

systems and controls designed to prevent these events from occurring, and we have a process to identify and mitigate 
threats, the development and maintenance of these systems, controls and processes is costly and requires ongoing 
monitoring and updating as technologies change and efforts to overcome security measures become more sophisticated. 
Despite our efforts, the possibility of these events occurring cannot be eliminated entirely. Although we maintain cyber 
risk insurance for certain costs we may incur due to a cyber-related event, this insurance may not provide adequate 
coverage against potential liabilities. To the extent that any disruption or security breach were to result in a loss of, or 
damage to, our data or applications, or inappropriate disclosure of confidential or proprietary information, or a loss of 
cash in response to ransom threats, we could incur liability, our competitive and financial position and the market 
perception of the effectiveness of our security measures could be harmed, our credibility could be damaged, and the 
further development and commercialization of our product candidates could be delayed. 

104 

ITEM 1B.  

    UNRESOLVED STAFF COMMENTS 

Not applicable. 

ITEM 2.  

  PROPERTIES 

Our corporate headquarters are located in Cambridge, Massachusetts. Other operations, including laboratory 

space, are located in Lexington, Massachusetts. We lease our office and laboratory space, which consist of 
approximately 26,148 square feet located in Cambridge, Massachusetts and 32,142 square feet located in Lexington, 
Massachusetts.  

ITEM 3.  

  LEGAL PROCEEDINGS 

In the ordinary course of business, we are from time to time involved in lawsuits, claims, investigations, 
proceedings, and threats of litigation relating to intellectual property, commercial arrangements and other matters. While 
the outcome of any such matters cannot be predicted with certainty, as of December 31, 2022, we were not party to any 
material pending proceedings. No material governmental proceedings are pending or, to our knowledge, contemplated 
against us. We are not a party to any material proceedings in which any director, member of senior management or 
affiliate of ours is either a party adverse to us or our subsidiaries or has a material interest adverse to us or our 
subsidiaries. 

ITEM 4.  

  MINE SAFETY DISCLOSURES 

Not applicable. 

PART II 

ITEM 5.  

  MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER 

MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES. 

Our common stock has been traded on the Nasdaq Global Select Market under the symbol “VYGR” since 

November 11, 2015. Prior to this time, there was no public market for our common stock. 

Stockholders  

As of March 1, 2023, there were approximately 12 holders of record of our common stock. The actual number 
of stockholders is greater than this number of record holders, and includes stockholders who are beneficial owners, but 
whose shares are held in street name by brokers and other nominees. This number of holders of record also does not 
include stockholders whose shares may be held in trust by other entities.  

Dividends  

We have not paid any cash dividends on our common stock since inception and do not anticipate paying cash 

dividends in the foreseeable future.  

Recent Sales of Unregistered Securities 

Set forth below is information regarding shares of our common stock issued and stock options granted by us for 

the twelve months ended December 31, 2022 that were not registered under the Securities Act of 1933, as amended, or 
the Securities Act and that have not otherwise been described in a Quarterly Report on Form 10-Q or a Current Report 
on Form 8-K. 

On October 1, 2022, we granted to two executives restricted stock unit awards settleable for an aggregate of 

163,000 shares of our common stock. On October 17, 2022, we granted stock options to one new employee to purchase 

105 

  
  
  
  
  
 
 
  
  
 
  
  
 
 
 
 
 
 
 
 
an aggregate of 60,000 shares of our common stock at an exercise price of $6.01 per share. On November 28, 2022, we 
granted stock options to one new employee to purchase an aggregate of 54,000 shares of our common stock at an 
exercise price of $5.57 per share. These options and restricted stock units were made outside of our 2015 Stock Option 
and Incentive Plan as an inducement material to such individual’s acceptance of an offer of employment with us in 
accordance with Nasdaq Listing Rule 5635(c)(4). We intend to file a registration statement on a Form S-8 to register the 
shares of common stock underlying these inducement awards prior to the time at which the awards become exercisable 
or settleable, as applicable. 

ITEM 6.  

    RESERVED 

ITEM 7.  

    MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 

RESULTS OF OPERATIONS 

You should read the following discussion and analysis of our financial condition and results of operations 
together with our consolidated financial statements and related notes appearing elsewhere in this Annual Report on 
Form 10-K. In addition to historical information, this discussion and analysis contains forward-looking statements that 
involve risks, uncertainties and assumptions. Our actual results may differ materially from those anticipated in these 
forward-looking statements as a result of certain factors. We discuss factors that we believe could cause or contribute to 
these differences below and elsewhere in this report, including those set forth under Item 1A. “Risk Factors” and under 
“Forward-Looking Statements” in this Annual Report on Form 10-K.  

We are a biotechnology company dedicated to breaking through barriers in gene therapy and neurology. We 

believe the potential of both disciplines has been constrained by delivery challenges; we are leveraging expertise in 
capsid discovery and neuropharmacology to address these constraints. Our gene therapy platforms enable us to engineer, 
optimize, manufacture and deliver adeno-associated virus, or AAV, based gene therapies that we believe have the 
potential to safely provide durable efficacy. Our team of experts in the field of AAV gene therapy and neuroscience first 
identifies and selects diseases in which we believe an AAV gene therapy or other biological therapy will answer a high 
unmet medical need, be supported by target validation, offer an efficient path to human proof of biology, present robust 
preclinical pharmacology, and offer strong commercial potential. We then engineer and optimize an AAV vector or other 
biological therapy for activity in, efficacy in, or delivery to, the targeted tissue or cells.  

We are identifying proprietary AAV capsids, the outer viral protein shells that enclose genetic material that 

makes up the vector payload. Our team has developed a proprietary AAV capsid discovery platform called TRACERTM 
(Tropism Redirection of AAV by Cell Type-Specific Expression of RNA) that employs directed evolution to facilitate 
the selection of AAV capsids with enhanced tissue delivery characteristics, such as more effective delivery across the 
blood brain barrier, or BBB. The TRACER discovery platform is a broadly applicable, functional RNA-based AAV 
capsid discovery platform that allows for rapid in vivo evolution of AAV capsids with cell-specific transduction 
properties in multiple species, including non-human primates. We believe that capsids we discover through our 
TRACER discovery platform, which we refer to as TRACER capsids, have the potential to significantly enhance the 
efficacy and safety of our single dose gene therapies, which we expect to be delivered with targeted surgical delivery or 
systemic infusions, as compared with conventional capsids. 

In addition to leveraging TRACER capsids in potential licensing arrangements, we are advancing our own 
proprietary pipeline of drug candidates for neurological diseases. Our wholly-owned prioritized pipeline programs 
include: superoxide dismutase 1, or SOD1, gene therapy for amyotrophic lateral sclerosis, or ALS, and an anti-tau 
antibody for Alzheimer’s disease. We have identified a lead development candidate for our anti-tau antibody program 
and we expect to identify a lead development candidate for our SOD1 program during the first half of 2023. We expect 
to file INDs for both programs in 2024. In addition to these two wholly-owned programs, we are actively advancing two 
programs in collaboration with Neurocrine Biosciences, Inc., or Neurocrine: a glucocerebrosidase 1, or GBA1, gene 
therapy program for Parkinson’s disease and other GBA1-mediated diseases, and a FXN gene therapy program for 
Friedreich’s ataxia. We also maintain a robust early research pipeline of wholly-owned and collaborative gene therapy 
programs for neurological diseases. 

106 

 
  
  
 
 
  
  
We have a history of incurring significant losses. We reported a net loss of $46.4 million for the year ended 

December 31, 2022. As of December 31, 2022, we had an accumulated deficit of $393.5 million. We reported a net loss 
of $71.2 million for the year ended December 31, 2021. We expect to continue to incur significant expenses and 
operating losses for the foreseeable future. We anticipate that our expenses will increase substantially in connection with 
our ongoing activities, as we: 

• 

• 

• 

• 

• 

• 

• 

• 

conduct preclinical development activities and initiate investigational new drug, or IND, application-
enabling studies and clinical trials in connection with our tau antibody program and our SOD1 ALS gene 
therapy program; 

continue investing in our gene therapy platform to optimize capsid engineering and payload development, 
manufacturing, dosing, and delivery techniques by continuing to develop our proprietary antibodies and 
vectorized antibody platform;  

increase our investment in and support for TRACERTM (Tropism Redirection of AAV by Cell Type-
Specific Expression of RNA), our proprietary discovery platform to facilitate the selection of AAV capsids 
and expand our investment to discover TRACER capsids with broad tropism in central nervous system, or 
CNS, and other tissues with cell-specific transduction properties for particular therapeutic applications; 

conduct joint research and development under our strategic collaborations for the research, development, 
and commercialization of certain of our pipeline programs, including our FA Program pursuant to a 
collaboration with Neurocrine entered into in January 2019, or the 2019 Neurocrine Collaboration 
Agreement, and our GBA1 gene therapy program pursuant to our collaboration and license agreement with 
Neurocrine entered into on January 8, 2023, or the 2023 Neurocrine Collaboration Agreement; 

initiate additional preclinical studies and clinical trials for, and continue research and development of, our 
other programs;  

continue our process research and development activities, as well as establish our research-grade and 
commercial manufacturing capabilities;  

identify additional diseases for treatment with our AAV gene therapies and develop additional programs or 
product candidates;  

seek marketing and regulatory approvals for any of our product candidates that successfully complete 
clinical development; 

•  maintain, expand, protect and enforce our intellectual property portfolio;  

• 

• 

• 

• 

identify, acquire or in-license other product candidates and technologies; 

expand our operational, financial and management systems and personnel, including personnel to support 
our clinical development, manufacturing and commercialization efforts and our operations as a public 
company;  

increase our product liability and clinical trial insurance coverage as we expand our clinical trials and 
commercialization efforts; and  

continue to operate as a public company. 

We refer to our collaboration agreement with Neurocrine dated as of January 28, 2019 as the 2019 Neurocrine 

Collaboration Agreement. We refer to our option and license agreement with Pfizer Inc., or Pfizer, as the Pfizer 
Agreement, and to our option and license agreement with Novartis Pharma AG, or Novartis, as the Novartis Agreement. 

107 

 
Financial Operations Overview 

Revenue 

To date, we have not generated any revenue from product sales and do not expect to generate any revenue from 

product sales for the foreseeable future. For the year ended December 31, 2022, we recognized $40.9 million of 
collaboration revenue from the Pfizer Agreement and the 2019 Neurocrine Collaboration Agreement. For additional 
information about our revenue recognition policy, see the section titled “—Critical Accounting Policies and Estimates—
Revenue.” 

For the foreseeable future, we expect substantially all of our revenue will be generated from the 2019 

Neurocrine Collaboration Agreement and the 2023 Neurocrine Collaboration Agreement, the Pfizer Agreement, the 
Novartis Agreement, and any other strategic collaborations and out-licensing arrangements we may enter into in the 
future. If our development efforts are successful, we may also generate revenue from product sales. 

Expenses 

Research and Development Expenses 

Research and development expenses consist primarily of costs incurred for our research activities, including our 

program discovery efforts, and the development of our programs, gene therapy platform, proprietary antibodies, and 
vectorized antibody platform which include: 

• 

• 

• 

• 

• 

• 

• 

employee-related expenses including salaries, benefits, and stock-based compensation expense; 

costs of funding research performed by third parties that conduct research and development, preclinical 
activities, manufacturing and production design on our behalf; 

the cost of purchasing laboratory supplies and non-capital equipment used in designing, developing and 
manufacturing preclinical study materials; 

consultant fees; 

facility costs including rent, depreciation and maintenance expenses;  

the cost of securing and protecting intellectual property rights associated with our research and 
development activities; and 

fees for maintaining licenses under our third-party licensing agreements. 

Research and development costs are expensed as incurred. Costs for certain activities, such as manufacturing, 
preclinical studies, and clinical trials, are generally recognized based on an evaluation of the progress to completion of 
specific tasks using information and data provided to us by our vendors and collaborators. 

Research and development activities are central to our business model. We are in the early stages of 

development of our product candidates. On August 6, 2021, our board of directors approved a strategic restructuring plan 
to eliminate a portion of our workforce as part of an initiative to reduce expenses and enhance operations. Our research 
and development costs have decreased relative to pre-2021 levels as a result of this strategic restructuring, and also due 
to the reevaluation of our product candidate pipeline, our strategic shift to invest in TRACER capsid development 
efforts, and our initiation of other cost-saving initiatives. As our development programs progress and as we identify 
product candidates and initiate preclinical studies and clinical trials, we expect research and development costs to 
increase. However, at this time, we cannot reasonably estimate or know the nature, timing and estimated costs of the 
efforts that will be necessary to complete the development of our product candidates. 

108 

 
 
 
 
 
 
 
 
Because of the numerous risks and uncertainties associated with pharmaceutical product development, we are 

unable to accurately predict the timing or amount of increased expenses. Our expenses will increase if: 

•  we are required by the FDA or the European Medicines Agency, or EMA, or other regulatory agencies to 
redesign or modify trials or studies or to perform trials or studies in addition to those currently expected; 

• 

• 

there are any delays in the receipt of regulatory clearance to begin our planned clinical programs; or  

there are any delays in enrollment of patients in or completing our clinical trials or the development of our 
product candidates. 

General and Administrative Expenses 

General and administrative expenses consist primarily of salaries and other related costs, including stock-based 

compensation, for personnel in executive, finance, accounting, business development, legal and human resource 
functions. Other significant costs include corporate facility costs not otherwise included in research and development 
expenses, legal fees related to patent and corporate matters and fees for accounting and consulting services. 

Our general and administrative expenses have decreased relative to pre-2021 levels as a result of our strategic 
restructuring. As a result of the strategic restructuring, there are decreases including a reduction in personnel costs and 
fees paid to outside consultants, as well as other cost-saving initiatives including a reduction in facility-related 
expenditures. As our development programs progress and we identify product candidates and initiate preclinical studies 
and clinical trials, we expect general and administrative expenses to increase to support these additional research and 
development activities. 

Other Income, Net 

Other income, net consists primarily of an employee retention tax credit under the Coronavirus Aid, Relief, and 

Economic Security Act, or the CARES Act, and interest income on our marketable securities. 

Critical Accounting Policies and Estimates 

Our management’s discussion and analysis of our consolidated financial condition and results of operations are 

based on our consolidated financial statements, which have been prepared in accordance with U.S. generally accepted 
accounting principles. The preparation of these consolidated financial statements requires us to make judgments and 
estimates that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent 
assets and liabilities in our consolidated financial statements. We base our estimates on historical experience, known 
trends and events, and various other factors that are believed to be reasonable under the circumstances. Actual results 
may differ from these estimates under different assumptions or conditions. On an ongoing basis, we evaluate our 
judgments and estimates in light of changes in circumstances, facts and experience. The effects of material revisions in 
estimates, if any, will be reflected in the financial statements prospectively from the date of change in estimates.  

While our significant accounting policies are described in more detail in the notes to our consolidated financial 
statements appearing elsewhere in this Annual Report on Form 10-K, we believe the following accounting policies used 
in the preparation of our financial statements require the most significant judgments and estimates.  
Revenue Recognition – ASC 606 

We recognize revenue in accordance with Financial Accounting Standards Board, or FASB, Accounting 

Standards Codification, or ASC, Topic 606 Revenue from Contracts with Customers, or ASC 606.  

We enter into license, option, and collaboration agreements which are within the scope of ASC 606, under 

which we license or provide options to license certain of our product candidates and, in certain cases, perform research 
and development. The terms of these arrangements typically include payment of one or more of the following: non-

109 

 
 
 
 
 
 
 
 
 
 
 
 
 
refundable, upfront fees; reimbursement of research and development costs; development, regulatory and commercial 
milestone payments; option exercise fees; and royalties on net sales of licensed products. 

We estimate the transaction price based on the amount expected to be received for transferring the promised 
goods or services in the contract. The consideration may include fixed consideration or variable consideration. At the 
inception of each arrangement that includes variable consideration, we evaluate the amount of potential payment and the 
likelihood that the payments will be received. We utilize either the most likely amount method or expected amount 
method to estimate the amount expected to be received based on which method best predicts the amount expected to be 
received. The amount of variable consideration which is included in the transaction price may be constrained, and is 
included in the transaction price only to the extent that it is probable that a significant reversal in the amount of the 
cumulative revenue recognized will not occur in a future period. 

Our contracts often include development and regulatory milestone payments which are assessed under the most 

likely amount method and constrained if it is probable that a significant revenue reversal would occur. Milestone 
payments that are not within our control or the licensee’s control, such as regulatory approvals, are not considered 
probable of being achieved until those approvals are received. At the end of each reporting period, we re-evaluate the 
probability of achievement of such development milestones and any related constraint, and if necessary, adjust our 
estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which 
would affect collaboration revenues in the period of adjustment. To date, we have not recognized any consideration 
related to the achievement of development, regulatory, or commercial milestone revenue resulting from any of our 
collaboration arrangements. 

For arrangements that include sales-based royalties, including milestone payments based on the level of sales, 
and the license is deemed to be the predominant item to which the royalties relate, we recognize revenue at the later of 
(a) when the related sales occur, or (b) when the performance obligation to which some or all of the royalty has been 
allocated has been satisfied (or partially satisfied). To date, we have not recognized any consideration related to sales-
based royalty revenue resulting from any of our collaboration arrangements. 

We allocate the transaction price based on the estimated stand-alone selling price of each of the performance 

obligations. We must develop assumptions that require judgment to determine the stand-alone selling price for each 
performance obligation identified in the contract. We utilize key assumptions to determine the stand-alone selling price 
for performance obligations, which may include other comparable transactions, pricing considered in negotiating the 
transaction and the estimated costs. Additionally, in determining the standalone selling price for material rights, we 
utilize comparable transactions, industry standards for product development and clinical trial success probabilities and 
estimates of option exercise likelihood. Variable consideration is allocated specifically to one or more performance 
obligations in a contract when the terms of the variable consideration relate to the satisfaction of the performance 
obligation and the resulting amounts allocated are consistent with the amounts we would expect to receive for the 
satisfaction of each performance obligation.  

The consideration allocated to each performance obligation is recognized as revenue when control is transferred 

for the related goods or services. For performance obligations which consist of licenses and other promises, we utilize 
judgment to assess the nature of the combined performance obligation to determine whether the combined performance 
obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress. We 
evaluate the measure of progress each reporting period and, if necessary, adjust the measure of performance and related 
revenue recognition.  

Upfront payments and fees are recorded as contract liabilities within deferred revenue upon receipt or when due 
until we perform our obligations under these arrangements. Amounts are recorded as accounts receivable when our rights 
to consideration are unconditional. A significant portion of revenue recognized from the 2019 Neurocrine Collaboration 
Agreement is related to performance obligations pursuant to which revenue is recognized using a proportional 
performance model. Revenue is recognized using input-based measurements, which involves the measurement of 
progress toward each performance obligation based on the actual costs incurred compared to total projected costs. We 
estimate the expected remaining costs to complete the research and development services for each performance 
obligation. We evaluate the measure of progress each reporting period and, if necessary, adjust the measure and related 

110 

 
  
 
 
 
 
revenue recognition. Changes in our estimates of the expected remaining costs to complete the research and development 
services for our performance obligations, such as the significant change that occurred in the fourth quarter of 2021 as a 
result of decisions made by the JSC for the 2019 Neurocrine Collaboration Agreement, can result in significant changes 
to the amount of revenue we recognize each period.  

Results of Operations 

Comparison of the years ended December 31, 2022 and 2021: 

The following table summarizes our results of operations for the years ended December 31, 2022 and 2021, 

respectively, together with the changes in those items in dollars: 

Collaboration revenue 
Operating expenses: 

Research and development 
General and administrative 
Total operating expenses 

Other income, net: 

Interest income (expense) 
Other income 

Total other income, net 

Loss before income taxes 
Income tax provision 
Net loss 

Year ended  
December 31,  

2022 

2021 
(in thousands) 

Change 

  $ 

 40,907     $ 

 37,415     $ 

 3,492  

 60,764  
 30,980  
 91,744  

 73,787  
 37,246  
 111,033  

 1,792  
 2,653  
 4,445  
 (46,392)  
 16  
 (46,408)   $ 

 (390) 
 2,811  
 2,421  
 (71,197)
 —  
 (71,197)  $ 

  $ 

 (13,023) 
 (6,266) 
 (19,289) 

 2,182  
 (158) 
 2,024  
 24,805  
 16  
 24,789  

Collaboration Revenue 

Collaboration revenue was $40.9 million for the year ended December 31, 2022, and $37.4 million for the year 

ended December 31, 2021. The increase in collaboration revenue was largely a result of revenue recognized in 
connection with Pfizer’s decision to exercise the first material right for the option to receive an exclusive license, or the 
Pfizer License Option, along with the expiration of the second material right associated with the Pfizer License Option. 
This resulted in total revenue recognized of $40.0 million from Pfizer during the year ended December 31, 2022. The 
increase in collaboration revenue is partially offset by decreased revenue recognized under the 2019 Neurocrine 
Collaboration Agreement during the year ended December 31, 2022. During the fourth quarter of 2021, we recorded 
significant revenue associated with a change in estimate of the expected remaining costs to complete the research and 
development services for our performance obligations under the 2019 Neurocrine Collaboration Agreement, resulting in 
a significant decrease in revenue to be recorded in future periods. During the year ended December 31, 2021, 
collaboration revenue was entirely related to research services and cost reimbursement from the 2019 Neurocrine 
Collaboration Agreement. Our collaboration revenues were not materially impacted by the COVID-19 pandemic during 
the year ended December 31, 2022.  

111 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
   
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
   
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
Research and Development Expense 

Research and development expense decreased by $13.0 million from $73.8 million for the year ended 

December 31, 2021 to $60.8 million for the year ended December 31, 2022. The following table summarizes our 
research and development expenses for the years ended December 31, 2022 and 2021:  

Employee and consultant 
External research and development 
Facilities and other 
Professional fees 

  $ 

Total research and development expenses 

$ 

Year ended  
December 31,  

2022 

2021 
(in thousands) 

Change 

 29,209     $ 
 15,679  
 7,863  
 8,014  
 60,764   $ 

 36,385   $ 
 18,486  
 9,483  
 9,433  
 73,787   $ 

 (7,176) 
 (2,807) 
 (1,620) 
 (1,420) 
 (13,023) 

The decrease in research and development expense for the year ended December 31, 2022 was primarily 

attributable to the following: 

• 

• 

• 

• 

approximately $7.2 million for decreased compensation costs and stock-based compensation costs 
associated with lower headcount in research and development functions compared to prior year; 

approximately $2.8 million for decreased external research and development costs primarily related to a 
reduction in clinical and manufacturing activities to prepare for the first-in-humans trial of the VY-HTT01 
for Huntington’s disease and a reduction in external costs incurred in connection with the 2019 Neurocrine 
Collaboration Agreement, partially offset by the technology access fee for our license agreement with 
Touchlight IP Limited, or the Touchlight License Agreement; 

approximately $1.6 million of decreased facility costs primarily related to the termination of the lease for 
office and laboratory space at 75 Sidney Street during the second quarter of 2022; and 

approximately $1.4 million for decreased professional fees and related expenses to support the pipeline 
programs. 

General and Administrative Expense  

General and administrative expense decreased by $6.3 million from $37.2 million for the year ended December 

31, 2021 to $31.0 million for the year ended December 31, 2022. The decrease in general and administrative expense 
was primarily attributable to the following: 

• 

• 

• 

approximately $3.1 million for decreased compensation costs and stock-based compensation costs 
associated with lower headcount in general and administrative functions as compared to prior year; 

approximately $1.6 million for decreased facility and other costs primarily related to the termination of the 
lease for office and laboratory space at 75 Sidney Street during the second quarter of 2022; and 

approximately $1.5 million for decreased legal costs and intellectual property related expenses. 

Other Income, Net 

Other income, net of approximately $4.4 million was recognized during the year ended December 31, 2022, as 

compared to $2.4 million during the year ended 2021. Other income, net during the year ended December 31, 2022 
primarily related to an employee retention tax credit under the CARES Act and interest income on marketable securities 

112 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
 
 
 
 
    
  
  
    
  
  
    
  
  
 
 
 
 
 
 
 
 
 
balances, while other income, net during the year ended December 31, 2021 primarily related to interest income on 
marketable securities balances.  

Liquidity and Capital Resources 

Sources of Liquidity 

We have funded our operations primarily through private placements of redeemable convertible preferred stock, 

public offerings of our common stock, strategic collaborations and option and license arrangements, including our 2019 
Neurocrine Agreement and 2023 Neurocrine Collaboration Agreement, our ongoing option and license arrangements 
with Pfizer and Novartis under the Pfizer Agreement and the Novartis Agreement, respectively, and with our prior 
collaboration agreements. 

As of December 31, 2022, we had cash, cash equivalents, and marketable securities of $118.8 million. Based 

upon our current operating plan, we expect that our existing cash, cash equivalents, and marketable securities at 
December 31, 2022, together with the upfront payment received in February 2023 in connection with the 2023 
Neurocrine Collaboration Agreement, along with amounts expected to be received as reimbursement for development 
costs under our 2019 Neurocrine Agreement and 2023 Neurocrine Collaboration Agreement, will enable us to meet our 
planned operating expenses and capital expenditure requirements into 2025. 

Cash Flows 

The following table provides information regarding our cash flows for the years ended December 31, 2022, 

2021, and 2020. 

Net cash (used in) provided by: 

Operating activities 
Investing activities 
Financing activities 

2022 

Year ended  
December 31,  

2021 
(in thousands) 

2020 

  $ 

 (12,509)  $  (53,525)  $ 
 (7,339) 
 1,110  

 65,906  
 612  

 (96,716)
 112,995 
 3,163 

Net (decrease) increase in cash, cash equivalents, 
and restricted cash 

  $ 

 (18,738)  $   12,993   $ 

 19,442 

Cash Flows from Operating Activities 

Net cash used in operating activities was $12.5 million during the year ended December 31, 2022. The cash 
used in operating activities for the year ended December 31, 2022 was primarily driven by operating expenses, net of 
stock-based compensation and depreciation, offset by an increase in deferred revenue partially driven by the upfront 
payment of $54.0 million from Novartis during the year ended December 31, 2022. 

Net cash used in operating activities was $53.5 million during the year ended December 31, 2021. The cash 
used in operating activities for the year ended December 31, 2021 was primarily driven by operating expenses, net of 
stock-based compensation and depreciation. We also received an upfront payment of $30.0 million pursuant to the Pfizer 
Agreement. 

Net cash used in operating activities was $96.7 million during the year ended December 31, 2020. The cash 

used in operating activities for the year ended December 31, 2020 was primarily driven by the one-time recognition of 
$105.2 million deferred revenue related to the termination of the AbbVie Tau Collaboration and the AbbVie Alpha-
Synuclein Collaboration, offset by $36.7 million of net income, and changes in working capital. 

113 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
 
 
    
 
 
  
 
   
 
   
 
 
 
  
  
  
 
  
  
  
Cash Flows from Investing Activities 

Net cash used in investing activities was $7.3 million during the year ended December 31, 2022. The cash used 

in investing activities for the year ended December 31, 2022 was primarily due to $54.8 million for purchases of 
marketable securities and $2.5 million for purchases of property and equipment, offset by $50.0 million from proceeds 
from maturities and sales of marketable securities.  

Net cash provided by investing activities was $65.9 million during the year ended December 31, 2021. The cash 

provided by investing activities for the year ended December 31, 2021 was primarily due to $70.0 million from 
maturities of marketable securities and $12.6 million from proceeds of sales of marketable securities partially offset by 
$15.1 million for purchases of marketable securities and $1.6 million for purchases of property and equipment. 

Net cash provided by investing activities was $113.0 million during the year ended December 31, 2020. The 

cash provided by investing activities for the year ended December 31, 2020 was primarily due to proceeds from 
maturities of marketable securities of $195.5 million, offset by purchases of marketable securities of $70.4 million and 
purchases of property and equipment of $12.1 million. 

Cash Flows from Financing Activities 

Net cash provided by financing activities was $1.1 million during the year ended December 31, 2022 primarily 
due to the proceeds from the exercise of stock options, and purchases by our employees of our common stock under our 
employee stock purchase plan. 

Net cash provided by financing activities was $0.6 million during the year ended December 31, 2021 primarily 
due to the proceeds from the exercise of stock options, and purchases by our employees of our common stock under our 
employee stock purchase plan. 

Net cash provided by financing activities was $3.2 million during the year ended December 31, 2020 primarily 
due to the proceeds from the exercise of stock options, and purchases by our employees of our common stock under our 
employee stock purchase plan. 

Funding Requirements 

Our expenses decreased during the year ended December 31, 2022 as compared with the prior year as a result of 

our strategic restructuring, the reevaluation of our product candidate pipeline, our strategic shift to invest in TRACER 
capsid development efforts, and our initiation of other cost-saving initiatives. We expect our expenses to increase in the 
longer term, however, as we continue the research and development of, conduct clinical trials of, and seek marketing 
approval for, our product candidates and as we continue to enter into or conduct activities in connection with our 
collaboration agreements. In addition, if we obtain marketing approval for any of our product candidates, we expect to 
incur significant expenses related to program sales, marketing, manufacturing and distribution to the extent that such 
sales, marketing and distribution are not the responsibility of potential collaborators. Furthermore, we expect to incur 
increasing costs associated with operating as a public company, executing financial statement controls, satisfying 
regulatory and quality standards, fulfilling healthcare compliance requirements, and maintaining product, clinical trial 
and directors’ and officers’ liability insurance coverage. We also anticipate the cost of goods and services and the levels 
of compensation paid to employee will increase due to inflationary conditions existing in the general economy. 
Accordingly, we will need to obtain substantial additional funding in connection with our continuing operations. If we 
are unable to raise capital or enter into business development transactions when needed or on acceptable terms, we could 
be forced to delay, reduce or eliminate our research and development programs or any future commercialization efforts. 

Based upon our current operating plan, we expect that our existing cash, cash equivalents, and marketable 

securities at December 31, 2022, together with the upfront payment received in February 2023 in connection with the 
2023 Neurocrine Collaboration Agreement, along with amounts expected to be received as reimbursement for 
development costs under our 2019 Neurocrine Agreement and 2023 Neurocrine Collaboration Agreement, will enable us 

114 

 
 
to meet our planned operating expenses and capital expenditure requirements into 2025. Our future capital requirements 
will depend on many factors, including: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

the scope, progress, results, and costs of product discovery, preclinical studies and clinical trials for our 
product candidates; 

the scope, progress, results, costs, prioritization, and number of our research and development programs; 

the progress and status of our strategic collaborations and option and license agreements and any similar 
arrangement we may enter into in the future, including any research and development costs for which we 
are responsible, and our receipt of any future milestone payments and royalties from our collaboration 
partners or licensors; 

the extent to which we are obligated to reimburse preclinical development and clinical trial costs, or the 
achievement of milestones or occurrence of other developments that trigger milestone and royalty 
payments, under any collaboration or license agreements to which we might become a party, such as the 
Touchlight License Agreement; 

the costs, timing and outcome of regulatory review of our product candidates; 

our ability to establish and maintain collaboration, distribution, or other marketing arrangements for our 
product candidates on favorable terms, if at all; 

the costs and timing of preparing, filing and prosecuting patent applications, maintaining and enforcing our 
intellectual property rights and defending intellectual property-related claims; 

the extent to which we acquire or in-license other product candidates and technologies, including any 
intellectual property associated with such candidates or technologies, acquire or invest in other businesses, 
or out-license our product candidates, capsids or other technologies; 

the costs of advancing our manufacturing capabilities and securing manufacturing arrangements for pre-
commercial and commercial production;  

the level of product sales by us or our collaborators from any product candidates for which we obtain 
marketing approval in the future;  

the costs of operating as a public company and maintaining adequate product, clinical trial, and directors’ 
and officers’ liability insurance coverage; and  

the costs of establishing or contracting for sales, manufacturing, marketing, distribution, and other 
commercialization capabilities if we obtain regulatory approvals to market our product candidates. 

Identifying potential product candidates and conducting preclinical studies and clinical trials is a 

time-consuming, expensive and uncertain process that takes years to complete. We may never generate the necessary 
data or results required to obtain marketing approval and achieve product sales. In addition, our product candidates, if 
approved, may not achieve commercial success. Our product revenues, if any, and any commercial milestone payments 
or royalty payments under our collaboration agreements, will be derived from sales of products that may not be 
commercially available for many years, if at all. Accordingly, we will need to continue to rely on additional financing 
and business development transactions to achieve our business objectives. Adequate additional financing may not be 
available to us on acceptable terms, or at all. 

Until such time, if ever, as we can generate product revenues sufficient to achieve consistent profitability, we 

expect to finance our cash needs through a combination of equity offerings, debt financings, collaborations, strategic 
alliances, and option and license arrangements. We do not have any committed external source of funds other than the 

115 

 
 
amounts we are entitled to receive from our collaboration partners and licensors for reimbursement of certain research 
and development expenses, potential option exercises, the achievement of specified regulatory and commercial 
milestones, and royalty payments under our collaboration, and option and license agreements, as applicable. To the 
extent that we raise additional capital through the sale of equity or equity-linked securities, including convertible debt, 
our stockholders’ ownership interests will be diluted, and the terms of these securities may include liquidation or other 
preferences that adversely affect our existing stockholders’ rights as holders of our common stock. Debt financing and 
preferred equity financing, if available, may involve agreements that include covenants limiting or restricting our ability 
to take specific actions, such as incurring additional debt, obtaining additional capital, acquiring or divesting businesses, 
making capital expenditures or declaring dividends. 

If we raise additional funds through collaborations, strategic alliances, or option and license arrangements with 

third parties, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs or 
product candidates or to grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds 
through equity or debt financings when needed, we may be required to delay, limit, reduce or terminate our product 
development or future commercialization efforts or grant rights to develop and market product candidates that we would 
otherwise prefer to develop and market ourselves. 

Contractual Obligations 

We enter into agreements in the normal course of business with clinical research organizations, contract 
manufacturing organizations, and institutions to license intellectual property. These contracts generally are cancelable at 
any time by us, upon 30 to 90 days prior written notice. 

Our agreements to license intellectual property include potential milestone payments that are dependent upon 

the development of products using the intellectual property licensed under the agreements and contingent upon the 
achievement of clinical trial or regulatory approval milestones. We may also be required to pay annual maintenance fees 
or minimum amounts payable ranging from low-four digits to low five-digits depending upon the terms of the applicable 
agreement. In certain instances, we are also obligated to pay our licensors royalties based on sales of products, if 
approved, using the intellectual property licensed under the applicable agreement.  

We also have non-cancelable operating lease commitments arising from our leases of office and laboratory 

space at our facilities in Cambridge and Lexington, Massachusetts. For more information, refer to Note 7 to our 
consolidated financial statements included elsewhere in this Annual Report on Form 10-K.  

Off-Balance Sheet Arrangements 

We did not have, during the periods presented, and we do not currently have, any off-balance sheet 

arrangements, as defined under applicable rules of the Securities and Exchange Commission, or the SEC. 

Smaller Reporting Company Status 

As of June 30, 2022, we have requalified as a “smaller reporting company,” as defined in Rule 12b-2 under the 

Securities Exchange Act of 1934, as amended. We would cease to qualify as a smaller reporting company if we have 
(a) a non-affiliate public float in excess of $250 million and annual revenues in excess of $100 million during our last 
fiscal year, or (b) a non-affiliate public float in excess of $700 million, in each case determined on an annual basis as of 
the last business day of our second quarter. As a smaller reporting company, we are permitted and intend to rely on 
exemptions from certain disclosure requirements that are applicable to other public companies that are not smaller 
reporting companies. These exemptions include: 

• 

• 
• 

being permitted to provide only two years of audited consolidated financial statements in this Annual 
Report on Form 10-K, with correspondingly reduced Management's Discussion and Analysis of Financial 
Condition and Results of Operations” disclosure; 
reduced disclosure obligations regarding executive compensation; and 
not being required to furnish a stock performance graph in our annual report. 

116 

 
 
 
 
 
 
 
 
 
 
We expect to take advantage of some or all of the available exemptions until we cease to be a smaller reporting 
company. We may cease to qualify as a smaller reporting company as early as June 30, 2023, which would require us to 
comply with disclosure requirements that are applicable to other public companies that are not smaller reporting 
companies following the filing of our Annual Report on Form 10-K for the year ending December 31, 2023, and any 
portions of our definitive proxy statement relating to our 2024 Annual Meeting of Stockholders incorporated by 
reference therein.  

ITEM 7A.  

   QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

We are exposed to market risk related to changes in interest rates. We have policies requiring us to invest in 

high-quality issuers, limit our exposure to any individual issuer, and ensure adequate liquidity. Our primary exposure to 
market risk is interest rate sensitivity, which is affected by changes in the general level of U.S. interest rates, particularly 
because our investments, including cash equivalents, are in the form of money market funds and marketable securities 
and are invested in U.S. Treasury notes. Due to the short-term duration of our investment portfolio and the low risk 
profile of our investments, we believe an immediate 100 basis point change in interest rates would not have a material 
effect on the fair market value of our portfolio. 

We are not currently exposed to market risk related to changes in foreign currency exchange rates; however, we 
may contract with vendors that are located in Asia and Europe in the future and may be subject to fluctuations in foreign 
currency rates at that time. 

Inflation generally affects us by increasing our costs of labor, goods, and services. We do not believe that 

inflation had, or that an immediate 100 basis point change in inflation would have had, a material effect on our business, 
financial condition, or results of operations during the year ended December 31, 2022. 

ITEM 8.  

    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 

The financial statements required to be filed pursuant to this Item 8 are appended to this report. An index of 

those financial statements is found in Item 15. 

ITEM 9.  

    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 

FINANCIAL DISCLOSURE 

None. 

ITEM 9A.  

 CONTROLS AND PROCEDURES 

Management’s Evaluation of Disclosure Controls and Procedures 

We maintain “disclosure controls and procedures,” as defined in Rules 13a-15(c) or 15d-15(e) under the 
Exchange Act to mean controls and other procedures of a company that are designed to ensure that information required 
to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, 
summarized, and reported within the time periods specified in the SEC’s rules and forms. Our disclosure controls and 
procedures include, without limitation, controls and other procedures designed to ensure that information required to be 
disclosed by us in the reports we file or submit under the Exchange Act is accumulated and communicated to our 
management, including our principal executive officer and principal financial officer, as appropriate, to allow timely 
decisions regarding required disclosure.  

Our management, with the participation of our principal executive officer and principal financial officer, 
evaluated the effectiveness of our disclosure controls and procedures as of December 31, 2022. Our management 
recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable 
assurance of achieving their objectives, and management necessarily applies its judgment in evaluating the cost-benefit 
relationship of possible controls and procedures. Our principal executive officer and principal financial officer have 

117 

 
 
  
 
 
 
 
  
  
  
  
  
  
 
 
 
concluded based upon the evaluation described above that, as of December 31, 2022, our disclosure controls and 
procedures were effective at the reasonable assurance level. 

We continue to review and document our disclosure controls and procedures and may from time to time make 

changes aimed at enhancing their effectiveness and to ensure that our systems evolve with our business.  

Management’s Annual Report on Internal Control over Financial Reporting 

Our management is responsible for establishing and maintaining adequate internal control over financial 
reporting. Internal control over financial reporting is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act as 
a process designed by, or under the supervision of, a company’s principal executive officer and principal financial 
officer, or persons performing similar functions, and effected by a company’s board of directors, management, and other 
personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial 
statements for external purposes in accordance with generally accepted accounting principles and includes those policies 
and procedures that: 

• 

• 

• 

pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions 
and dispositions of a company’s assets; 

provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial 
statements in accordance with generally accepted accounting principles, and that a company’s receipts and 
expenditures are being made only in accordance with authorizations of our management and directors; and 

provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or 
disposition of our assets that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect 
misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may 
become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures 
may deteriorate. 

Under the supervision of and with the participation of our principal executive officer and principal financial and 

accounting officer, our management assessed the effectiveness of our internal control over financial reporting as of 
December 31, 2022 based on the criteria set forth by the Committee of Sponsoring Organizations of the Treadway 
Commission (COSO) in Internal Control—Integrated Framework (2013 framework). Based on this assessment, 
management concluded that our internal control over financial reporting was effective as of December 31, 2022. 

Changes in Internal Control over Financial Reporting 

No change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under 

the Exchange Act) occurred during our fiscal quarter ended December 31, 2022 that has materially affected, or is 
reasonably likely to materially affect, our internal control over financial reporting. 

118 

 
 
 
 
 
 
 
 
 
ITEM 9B.  

  OTHER INFORMATION 

Not applicable. 

ITEM 9C.  

  DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT 

INSPECTIONS 

Not applicable. 

PART III 

ITEM 10.  

  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 

Incorporated by reference from the information in our Proxy Statement for our 2023 Annual Meeting of 

Stockholders, which we expect to file with the SEC within 120 days of the end of the fiscal year to which this Annual 
Report on Form 10-K relates. 

ITEM 11.  

 EXECUTIVE COMPENSATION 

Incorporated by reference from the information in our Proxy Statement for our 2023 Annual Meeting of 

Stockholders, which we expect to file with the SEC within 120 days of the end of the fiscal year to which this Annual 
Report on Form 10-K relates. 

ITEM 12. 

   SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT 

AND RELATED STOCKHOLDER MATTERS 

Incorporated by reference from the information in our Proxy Statement for our 2023 Annual Meeting of 

Stockholders, which we expect to file with the SEC within 120 days of the end of the fiscal year to which this Annual 
Report on Form 10-K relates. 

ITEM 13. 

   CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR 

INDEPENDENCE 

Incorporated by reference from the information in our Proxy Statement for our 2023 Annual Meeting of 

Stockholders, which we expect to file with the SEC within 120 days of the end of the fiscal year to which this Annual 
Report on Form 10-K relates. 

ITEM 14.  

   PRINCIPAL ACCOUNTANT FEES AND SERVICES 

Incorporated by reference from the information in our Proxy Statement for our 2023 Annual Meeting of 

Stockholders, which we expect to file with the SEC within 120 days of the end of the fiscal year to which this Annual 
Report on Form 10-K relates. 

119 

 
  
  
 
 
  
  
 
  
  
 
 
  
  
 
  
  
  
 
 
  
  
 
 
  
  
 
 
ITEM 15.  

   EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 

(a)(1) Financial Statements.  

PART IV 

Report of independent registered public accounting firm PCAOB ID 42 

Consolidated Balance Sheets 

Consolidated Statements of Operations and Comprehensive (Loss) Income 

Consolidated Statements of Stockholders’ Equity 

Consolidated Statements of Cash Flows 

Notes to consolidated financial statements 

(a)(2) Financial Statement Schedules.  

    Pages 
    F- 1 

    F-3 

    F-4 

    F-5 

    F-6 

    F-7 

All schedules have been omitted because they are not required or because the required information is given in 

the Consolidated Financial Statements or Notes thereto set forth under Item 8 above.  

(a)(3) Exhibits.  

See the Exhibit Index immediately preceding the signature page of this Annual Report on Form 10-K. The 

exhibits listed in the Exhibit Index below are filed or incorporated by reference as part of this Annual Report on Form 
10-K.  

ITEM 16.  

   FORM 10-K SUMMARY 

This Annual Report on Form 10-K does not include a summary. 

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Report of Independent Registered Public Accounting Firm 

To the Stockholders and the Board of Directors of Voyager Therapeutics, Inc.  

Opinion on the Financial Statements 

We have audited the accompanying consolidated balance sheets of Voyager Therapeutics, Inc. (the “Company”) as of 
December 31,  2022  and  2021,  the  related  consolidated  statements  of  operations  and  comprehensive  (loss)  income, 
stockholders’ equity, and cash flows for each of the three years in the period ended December 31, 2022, and the related 
notes  (collectively  referred  to  as  the  “consolidated  financial  statements”).  In  our  opinion,  the  consolidated  financial 
statements present fairly, in all material respects, the financial position of the Company at December 31, 2022 and 2021, 
and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2022, in 
conformity with U.S. generally accepted accounting principles. 

Basis for Opinion 

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion 
on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public 
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the 
Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and 
Exchange Commission and the PCAOB. 

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCAOB.  Those  standards  require  that  we  plan  and 
perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, 
whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its 
internal  control  over  financial  reporting.  As  part  of  our  audits,  we  are  required  to  obtain  an  understanding  of  internal 
control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s 
internal control over financial reporting. Accordingly, we express no such opinion. 

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether 
due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a 
test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating 
the  accounting  principles  used  and  significant  estimates  made  by  management,  as  well  as  evaluating  the  overall 
presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. 

Critical Audit Matter 

The critical audit matter communicated below is a matter arising from the current period audit of the financial statements 
that  was  communicated  or  required  to  be  communicated  to  the  audit  committee  and  that:  (1)  relates  to  accounts  or 
disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective 
or  complex  judgments.  The  communication  of  the  critical  audit  matter  does  not  alter  in  any  way  our  opinion  on  the 
consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, 
providing separate opinion on the critical audit matter or on the accounts or disclosures to which it relates. 

  Revenue recognition under the proportional performance model  

Description of the 
Matter 

  As discussed in Note 9 to the consolidated financial statements, in 2019 the Company entered into 
a Collaboration Agreement which resulted in collaboration revenue of $0.9 million for the year 
ended December 31, 2022 and deferred revenue of $11.8 million as of December 31, 2022. The 
Company recognizes consideration allocated to each performance obligation using the proportional 
performance method. Revenue is recognized using input-based measurements, which involves the 
measurement of progress toward each performance obligation based on the actual costs incurred 
compared to total projected costs.  

F-1 

 
 
 
 
  
 
 
 
 
 
 
Auditing collaboration revenue recognized was especially challenging and judgmental because the 
proportional performance calculation involves subjective management assumptions about estimates 
of the expected remaining costs to complete the research and development services for each 
performance obligation. Changes in expected remaining costs to complete can have a material 
effect on the amount of collaboration revenue recognized. 

How We 
Addressed the 
Matter in Our 
Audit 

  Our audit procedures included, among others, the inspection of the Company’s contract and testing 
of the completeness and accuracy of the underlying data used to determine the expected remaining 
costs to complete the research and development services for each performance obligation. We 
performed inquiries of research and development personnel to validate management’s estimates 
and obtained corroborative evidence to assess the reasonableness of the proportional performance 
calculation. We also performed a retrospective review to assess the Company’s historical estimates 
of the remaining costs to complete the research and development services and a sensitivity analysis 
to evaluate the materiality of reasonable changes in management’s assumptions.  

/s/ Ernst & Young LLP 

We have served as the Company’s auditor since 2015. 

Boston, Massachusetts  
March 7, 2023 

F-2 

 
 
 
 
 
 
 
 
 
Voyager Therapeutics, Inc. 
Consolidated Balance Sheets 
(amounts in thousands, except share and per share data) 

Assets 
Current assets: 

Cash and cash equivalents 
Marketable securities 
Related party collaboration receivable 
Prepaid expenses and other current assets 

Total current assets 

Property and equipment, net 
Deposits and other non-current assets 
Operating lease, right-of-use assets 

Total assets 

Liabilities and stockholders’ equity 
Current liabilities: 

Accounts payable 
Accrued expenses 
Other current liabilities 
Deferred revenue, current 
Total current liabilities 
Deferred revenue, non-current 
Other non-current liabilities 
Total liabilities 

Commitments and contingencies (see note 9) 
Stockholders’ equity: 

Preferred stock, $0.001 par value: 5,000,000 shares authorized; no shares issued and outstanding at 
December 31, 2022 and 2021 
Common stock, $0.001 par value: 120,000,000 shares authorized; 38,613,891 and 37,918,395 
shares issued and outstanding at December 31, 2022 and 2021, respectively 
Additional paid-in capital 
Accumulated other comprehensive loss 
Accumulated deficit 

Total stockholders’ equity 
Total liabilities and stockholders’ equity 

December 31,  

2022 

2021 

$ 

$ 

$ 

 98,959   
 19,889   
 257   
 5,394   
 124,499   
 17,857   
 1,515   
 15,485   
 159,356   

 2,566   
 7,816   
 2,832   
 59,377   
 72,591   
 6,450   
 21,295   
 100,336   

 117,433   
 15,106   
 732   
 3,427   
 136,698   
 21,920   
 1,779   
 33,458   
 193,855   

 574   
 10,950   
 5,571   
 33,886   
 50,981   
 8,210   
 39,609   
 98,800   

 —   

 —   

 38   
 452,713   
 (219) 
 (393,512) 
 59,020   
 159,356   

$ 

 38   
 442,259   
 (138) 
 (347,104) 
 95,055   
 193,855   

$ 

$ 

$ 

$ 

The accompanying notes are an integral part of these consolidated financial statements. 

F-3 

 
 
 
 
 
 
 
 
 
 
  
 
     
     
  
 
 
     
 
 
     
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
  
  
 
  
 
 
  
  
 
  
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
 
 
 
   
 
   
 
 
 
 
 
Voyager Therapeutics, Inc. 
Consolidated Statements of Operations and Comprehensive (Loss) Income 
(amounts in thousands, except share and per share data)  

Collaboration revenue 
Operating expenses: 

Research and development 
General and administrative 
Total operating expenses 

Operating (loss) income 
Other income, net: 

Interest income (expense) 
Other income 
Total other income, net 

(Loss) income before income taxes 
Income tax provision 
Net (loss) income 
Other comprehensive (loss) income 

Net unrealized loss on available-for-sale-securities 

Total other comprehensive loss 

Comprehensive (loss) income 

Net (loss) income per share, basic 
Net (loss) income  per share, diluted 

Year ended  
December 31,  

2022 

2021 

  $ 

 40,907     $ 

 37,415     $ 

2020 
 171,128     

 60,764  
 30,980  
 91,744  
 (50,837) 

 73,787  
 37,246  
 111,033  
 (73,618) 

 1,792  
 2,653  
 4,445  
 (46,392) 
 16  
 (46,408)  $ 

 (390) 
 2,811  
 2,421  
 (71,197) 
 —  
 (71,197)  $ 

 (81) 
 (81) 
 (46,489)  $ 

 (4) 
 (4) 
 (71,201)  $ 

 108,753  
 34,991  
 143,744  
 27,384  

 1,659  
 7,698  
 9,357  
 36,741  
 —  
 36,741  

 (30) 
 (30) 
 36,711  

 (1.21)  $ 
 (1.21) 

 (1.89)  $ 
 (1.89)  $ 

 0.99  
 0.98  

  $ 

  $ 

  $ 

Weighted-average common shares outstanding, basic 
Weighted-average common shares outstanding, diluted 

 38,356,810  
 38,356,810  

 37,668,947  
 37,668,947  

 37,132,447  
 37,348,514  

The accompanying notes are an integral part of these consolidated financial statements. 

F-4 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
     
     
  
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
  
 
 
 
Voyager Therapeutics, Inc.  
Consolidated Statements of Stockholders’ Equity  
 (amounts in thousands, except share data) 

Balance at December 31, 2019 
Exercises of vested stock options 
Vesting of restricted stock units 
Issuance of common stock under ESPP 
Stock-based compensation expense 
Unrealized loss on available-for-sale securities 
Net income 
Balance at December 31, 2020 
Exercises of vested stock options 
Vesting of restricted stock units 
Issuance of common stock under ESPP 
Stock-based compensation expense 
Unrealized loss on available-for-sale securities 
Net loss 
Balance at December 31, 2021 
Exercises of vested stock options 
Vesting of restricted stock units 
Issuance of common stock under ESPP 
Stock-based compensation expense 
Unrealized loss on available-for-sale securities 
Net loss 
Balance at December 31, 2022 

Common Stock 

Amount 

Shares 
 36,865,116   $ 
 228,436  
 170,367  
 104,108  
 —  
 —  
 —  

 37,368,027   $ 
 3,811  
 346,551  
 200,006  
 —  
 —  
 —  

 37,918,395   $ 
 89,012  
 456,219  
 150,265  
 —  
 —  
 —  

 38,613,891   $ 

Additional 
Paid-In 
Capital 

Accumulated 
Other 

  Comprehensive  

Loss 

Accumulated 
Deficit 

Stockholders’    
Equity 

 37   $ 
 —  
 —  
 —  
 —  
 —  
 —  
 37   $ 

 1  
 —  
 —  
 —  
 —  
 —  
 38   $ 
 —  
 —  
 —  
 —  
 —  
 —  
 38   $ 

 412,227   $ 
 2,319  
 —  
 1,279  
 14,499  
 —  
 —  
 430,324   $ 
 27  
 —  
 918  
 10,990  
 —  
 —  
 442,259   $ 
 629  
 —  
 672  
 9,153  
 —  
 —  
 452,713   $ 

 (104)  $ 
 —  
 —  
 —  
 —  
 (30) 
 —  
 (134)  $ 
 —  
 —  
 —  
 —  
 (4) 
 —  
 (138)  $ 
 —  
 —  
 —  
 —  
 (81) 
 —  
 (219)  $ 

 (312,648)  $ 
 —  
 —  
 —  
 —  
 —  
 36,741  
 (275,907)  $ 
 —  
 —  
 —  
 —  
 —  
 (71,197) 
 (347,104)  $ 
 —  
 —  
 —  
 —  
 —  
 (46,408) 
 (393,512)  $ 

 99,512  
 2,319  
 —  
 1,279  
 14,499  
 (30) 
 36,741  
 154,320  
 28  
 —  
 918  
 10,990  
 (4) 
 (71,197) 
 95,055  
 629  
 —  
 672  
 9,153  
 (81) 
 (46,408) 
 59,020  

The accompanying notes are an integral part of these consolidated financial statements 

F-5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
     
     
     
     
     
     
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Voyager Therapeutics, Inc. 
Consolidated Statements of Cash Flows 

(amounts in thousands) 

Cash flow from operating activities 
Net (loss) income 
Adjustments to reconcile net (loss) income to net cash used in operating activities: 
Stock-based compensation expense 
Depreciation 
Amortization of premiums and discounts on marketable securities 
Gain on Lease Termination 
Change in fair value of common stock and warrants to purchase equity securities 
Loss on disposal of fixed assets 
Changes in operating assets and liabilities: 
Related party collaboration receivable 
Prepaid expenses and other assets 
Operating lease, right-of-use assets 
Other non-current assets 
Accounts payable 
Accrued expenses 
Operating lease liabilities 
Deferred revenue 
Net cash used in operating activities 

Cash flow from investing activities 
Purchases of property and equipment 
Purchases of marketable securities 
Proceeds from sales and maturities of marketable securities 
Net cash (used in) provided by investing activities 

Cash flow from financing activities 
Proceeds from the exercise of stock options 
Proceeds from the purchase of common stock under ESPP 

Net cash provided by financing activities 

Net (decrease) increase in cash and cash equivalents 
Cash, cash equivalents, and restricted cash beginning of period 
Cash, cash equivalents, and restricted cash end of period 
Supplemental disclosure of cash and non-cash activities 
Operating lease right-of-use assets obtained in exchange for operating lease liabilities 
Capital expenditures incurred but not yet paid 

  $ 

  $ 
  $ 

Year ended  
December 31,  
2021 

2022 

2020 

  $ 

 (46,408)  $ 

 (71,197)  $ 

 36,741   

 9,344   
 6,191   
 (16) 
 (2,468) 
 —   
 377   

 475   
 (1,967) 
 3,462   
 (152) 
 1,992   
 (3,148) 
 (3,922) 
 23,731   
 (12,509) 

 (2,491) 
 (54,848) 
 50,000   
 (7,339) 

 11,324   
 5,165   
 349   
 —   
 (2,460) 
 —   

 7,280   
 1,883   
 2,606   
 69   
 (60) 
 (3,335) 
 (3,428) 
 (1,721) 
 (53,525) 

 (1,609) 
 (15,117) 
 82,632   
 65,906   

 629   
 481   
 1,110   
 (18,738) 
 119,212   
 100,474    $ 

 28   
 584   
 612 
 12,993   
 106,219   
 119,212    $ 

 14,934 
 3,817 
 27 
 — 
 (7,698)
 — 

 10,484 
 (551)
 (7,592)
 275 
 (3,436) 
 (6,480) 
 13,439   
 (150,676) 
 (96,716) 

 (12,097) 
 (70,403) 
 195,495   
 112,995   

 2,319   
 844   
 3,163   
 19,442   
 86,777   
 106,219   

 —    $ 
 14    $ 

 664    $ 
 80    $ 

 10,818   
 831   

The accompanying notes are an integral part of these consolidated financial statements. 

F-6 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
     
     
  
 
 
     
 
 
     
 
 
     
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VOYAGER THERAPEUTICS INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1.  Nature of business 

Voyager Therapeutics, Inc. (the “Company”) is a biotechnology company dedicated to breaking through barriers in gene 
therapy and neurology. The Company focuses on leveraging its expertise in capsid discovery and neuropharmacology to 
address the delivery hurdles that have constrained the gene therapy and neurology disciplines, with the goal of either 
halting or slowing disease progression or reduce symptom severity, therefore providing clinically meaningful impact to 
patients. The Company’s gene therapy platforms enable it to engineer, optimize, manufacture and deliver its adeno-
associated virus (“AAV”) based gene therapies that it believes have the potential to safely provide durable efficacy. The 
Company’s team of experts in the field of AAV gene therapy and neuroscience first identifies and selects diseases in 
which the Company believes an AAV gene therapy or other biological therapy will answer a high unmet medical need, 
be supported by target validation, offer an efficient path to human proof of biology, present robust preclinical 
pharmacology, and offer strong commercial potential. The Company then engineers and optimizes an AAV vector or 
other biological therapy for activity in, efficacy in, or delivery to, the targeted tissue or cells.  

The Company is identifying proprietary AAV capsids, the outer viral protein shells that enclose genetic material 

that makes up the vector payload. The Company’s team has developed a proprietary AAV capsid discovery platform 
called TRACERTM (Tropism Redirection of AAV by Cell Type-Specific Expression of RNA) that employs directed 
evolution to facilitate the selection of AAV capsids with enhanced tissue delivery characteristics, such as more effective 
delivery across the blood brain barrier (“BBB”). The TRACER discovery platform is a broadly applicable, functional 
RNA-based AAV capsid discovery platform that allows for rapid in vivo evolution of AAV capsids with cell-specific 
transduction properties in multiple species, including non-human primates. The Company believes that the capsids it 
discovers through its TRACER discovery platform (“TRACER Capsids”) have the potential to significantly enhance the 
efficacy and safety of its single dose gene therapies, which it expects to be delivered with targeted surgical delivery or 
systemic infusions, as compared with conventional capsids. 

The Company has a history of incurring annual net operating losses. As of December 31, 2022, the Company 

had an accumulated deficit of $393.5 million. The Company has not generated any product revenue and has financed its 
operations primarily through public offerings and private placements of its equity securities and funding from fees, 
milestone payments, and cost reimbursements associated with its prior collaborations with Sanofi Genzyme Corporation 
(“Sanofi Genzyme”) and AbbVie Biotechnology Ltd and AbbVie Ireland Unlimited Company (collectively, “AbbVie”), 
and its ongoing collaborations with Neurocrine Biosciences, Inc. (“Neurocrine”), its option and license agreement with 
Pfizer, Inc. (“Pfizer”), and its option and license agreement with Novartis Pharma AG (“Novartis”). 

As of December 31, 2022, the Company had cash, cash equivalents, and marketable securities of $118.8 
million. Based upon its current operating plan, the Company expects that its existing cash, cash equivalents, and 
marketable securities at December 31, 2022, together with the upfront payment received in February 2023 in connection 
with the Collaboration and License Agreement by and between the Company and Neurocrine dated as of January 8, 2023 
(the “2023 Neurocrine Collaboration Agreement”), along with amounts expected to be received as reimbursement for 
development costs under the Company’s collaboration and license agreements with Neurocrine, will be sufficient to meet 
the Company’s planned operating expenses and capital expenditure requirements into 2025. 

There can be no assurance that the Company will be able to obtain additional debt or equity financing on terms 

acceptable to the Company or generate product revenue or revenue from collaboration partners, on a timely basis or at 
all. The failure of the Company to obtain sufficient funds on acceptable terms when needed could have a material 
adverse effect on the Company’s business, results of operations, and financial condition. 

F-7 

 
 
 
 
 
 
 
2.  Summary of significant accounting policies and basis of presentation 

Basis of presentation 

The accompanying consolidated financial statements have been prepared in conformity with accounting 
principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the 
U.S. Securities and Exchange Commission (“SEC”) for reporting on Form 10-K. The Company’s consolidated financial 
statements include the accounts of Voyager Therapeutics, Inc. and its wholly-owned subsidiary, Voyager Securities 
Corporation. All intercompany balances and transactions have been eliminated. 

Use of Estimates 

The preparation of consolidated financial statements in conformity with GAAP requires management to make 
estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying 
notes. On an ongoing basis, the Company’s management evaluates its estimates, which include, but are not limited to, 
estimates related to revenue recognition, accrued expenses, stock-based compensation expense, and income taxes. The 
Company bases its estimates on historical experience and other market specific or other relevant assumptions that it 
believes to be reasonable under the circumstances. Actual results may differ from those estimates or assumptions. 

Fair Value of Financial Instruments 

ASC Topic 820, Fair Value Measurement (“ASC 820”), establishes a fair value hierarchy for instruments 

measured at fair value that distinguishes between assumptions based on market data (observable inputs) and the 
Company’s own assumptions (unobservable inputs). Observable inputs are inputs that market participants would use in 
pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable 
inputs are inputs that reflect the Company’s assumptions about the inputs that market participants would use in pricing 
the asset or liability, and are developed based on the best information available in the circumstances. 

ASC 820 identifies fair value as the exchange price, or exit price, representing the amount that would be 
received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As a basis for 
considering market participant assumptions in fair value measurements, ASC 820 establishes a three-tier fair value 
hierarchy that distinguishes between the following: 

•  Level 1—Quoted market prices in active markets for identical assets or liabilities. 
•  Level 2—Inputs other than Level 1 inputs that are either directly or indirectly observable, such as quoted 

market prices, interest rates, and yield curves. 

•  Level 3—Unobservable inputs developed using estimates of assumptions developed by the Company, 

which reflect those that a market participant would use. 

To the extent that the valuation is based on models or inputs that are less observable or unobservable in the 

market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the 
Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level 
within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. 

The carrying amounts reflected in the balance sheets for cash and cash equivalents, prepaid expenses and other 

current assets, accounts payable and accrued expenses approximate their fair values, due to their short-term nature. 

Cash and Cash Equivalents  

The Company considers all highly liquid investments purchased with original maturities of 90 days or less at 

acquisition to be cash equivalents. Cash and cash equivalents include cash held in banks and amounts held in money 
market funds. 

F-8 

 
 
 
 
 
 
 
 
 
 
 
 
Marketable Securities 

The Company classifies marketable securities with a remaining maturity of greater than three months when 

purchased as available-for-sale. Marketable securities with a remaining maturity date greater than one year and 
marketable equity securities are classified as non-current where the Company has the intent and ability to hold these 
securities for at least the next 12 months.  

All available for sale debt securities are carried at fair value with the unrealized gains and losses included in 

other comprehensive (loss) income as a component of stockholders’ equity until realized. Any premium or discount 
arising at purchase is amortized and/or accreted to interest income and/or expense. Realized gains and losses are 
determined using the specific identification method and are included in other income. If any adjustment to fair value 
reflects a decline in value of the investment, the Company uses a forward-looking approach based on expected losses to 
estimate credit losses on certain types of financial instruments, including trade receivables and available-for-sale debt 
securities. No other than temporary losses have been recognized. 

Cash, cash equivalents, and marketable securities as of December 31, 2022 and 2021 consist of the following: 

Amortized 
Cost 

Unrealized 
Gains 

Unrealized 
Losses 

Fair 
Value 

(in thousands) 

As of December 31, 2022 
Money market funds included in cash and cash 
equivalents 
Marketable securities- U.S. Treasury notes 
Total money market funds and marketable securities       $ 

     $ 

As of December 31, 2021 
Money market funds included in cash and cash 
equivalents 
Marketable securities- U.S. Treasury notes 
Total money market funds and marketable securities       $ 

     $ 

 91,724  
 19,980  
 111,704   $ 

 100,305   $ 
 15,117  
 115,422   $ 

 —  
 —  
 —   $ 

 —   $ 
 —  
 —   $ 

 —   $ 
 (91) 
 (91)  $ 

 91,724  
 19,889  
 111,613  

 —   $ 
 (11) 
 (11)  $ 

 100,305  
 15,106  
 115,411  

All of the Company’s marketable securities at December 31, 2022 and 2021 have a contractual maturity of one 

year or less. 

Restricted Cash 

As of December 31, 2022 and 2021, the Company maintained restricted cash totaling approximately $1.5 
million and $1.8 million, respectively, held in the form of money market accounts as collateral for the Company’s 
facility lease obligations. The balance is included within deposits and other non-current assets in the accompanying 
consolidated balance sheets. The following table provides a reconciliation of cash, cash equivalents, and restricted cash 
within the consolidated balance sheets that sum to the total of the same such amounts shown in the statements of cash 
flows: 

2022 

As of December 31,  

2021 
(in thousands) 

2020 

Cash and cash equivalents 
 $ 
Restricted cash included in deposits and other non-current assets    
 $ 
Total cash, cash equivalents, and restricted cash 

 98,959    $ 
 1,515   
 100,474    $ 

 117,433    $ 
 1,779   
 119,212    $ 

 104,440   
 1,779   
 106,219   

Property and Equipment 

Property and equipment consists of laboratory equipment, furniture and office equipment, and leasehold 
improvements and is stated at cost, less accumulated depreciation. Maintenance and repairs that do not improve or 
extend the lives of the respective assets are expensed to operations as incurred; while costs of major additions and 

F-9 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
     
     
     
  
 
 
  
      
     
      
     
      
     
      
     
 
 
 
       
 
 
  
            
            
            
            
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
 
 
 
 
 
 
 
 
betterments are capitalized. Depreciation is calculated over the estimated useful lives of the assets using the straight-line 
method. 

Impairment of Long-Lived Assets 

The Company evaluates long-lived assets for potential impairment when events or changes in circumstances 

indicate the carrying value of the assets may not be recoverable. Recoverability is measured by comparing the book 
values of the assets to the expected future net undiscounted cash flows that the assets are expected to generate. If such 
assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the book 
values of the assets exceed their fair value. The Company has not recognized any impairment losses from inception 
through December 31, 2022. 

Revenue Recognition 

The Company enters into license, option, and collaboration agreements which are within the scope of ASC 606, 
Revenue from Contracts with Customers (“ASC 606”), under which the Company licenses or provides options to license 
certain of the Company’s product candidates and, in certain cases, performs research and development services. The 
terms of these arrangements typically include payment of one or more of the following: non-refundable, upfront fees; 
reimbursement of research and development costs; option exercise fees; development, regulatory, and commercial 
milestone payments; and royalties on net sales of licensed products.  

The promised goods or services in the Company’s arrangements typically consist of license rights to the 

Company’s intellectual property and research and development services. The Company provides options to additional 
items in the contracts, which are accounted for as separate contracts when the customer elects to exercise such options, 
unless the option provides a material right to the customer. The Company evaluates the customer options for material 
rights, or options to acquire additional goods or services for free or at a discount. If the customer options are determined 
to represent a material right, the material right is recognized as a separate performance obligation at the outset of the 
arrangement. Performance obligations are promised goods or services in a contract to transfer a distinct good or service 
to the customer and are considered distinct when (a) the customer can benefit from the good or service on its own or 
together with other readily available resources and (b) the promised good or service is separately identifiable from other 
promises in the contract. In assessing whether promised goods or services are distinct, the Company considers factors 
such as the stage of development of the underlying intellectual property, the capabilities of the customer to develop the 
intellectual property on its own or whether the required expertise is readily available and whether the goods or services 
are integral or dependent to other goods or services in the contract. 

The Company estimates the transaction price based on the amount expected to be received for transferring the 

promised goods or services in the contract. The consideration may include fixed consideration or variable consideration. 
At the inception of each arrangement that includes variable consideration, the Company evaluates the amount of 
potential payments and the likelihood that the payments will be received. The Company utilizes either the most likely 
amount method or expected amount method to estimate the amount expected to be received based on which method best 
predicts the amount expected to be received. The amount of variable consideration which is included in the transaction 
price may be constrained, and is included in the transaction price only to the extent that it is probable that a significant 
reversal in the amount of the cumulative revenue recognized will not occur in a future period.  

The Company’s contracts often include development and regulatory milestone payments which are assessed 
under the most likely amount method and constrained if it is probable that a significant revenue reversal would occur. 
Milestone payments that are not within the Company’s control or the licensee’s control, such as regulatory approvals, are 
not considered probable of being achieved until those approvals are received. At the end of each reporting period, the 
Company re-evaluates the probability of achievement of such development milestones and any related constraint, and if 
necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-
up basis, which would affect collaboration revenue in the period of adjustment. To date, the Company has not recognized 
any consideration related to the achievement of development, regulatory, or commercial milestone revenue resulting 
from any of the Company’s collaboration or license arrangements. 

F-10 

 
 
 
 
 
 
 
 
For arrangements that include sales-based royalties, including milestone payments based on the level of sales, 
and the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at 
the later of (a) when the related sales occur, or (b) when the performance obligation to which some or all of the royalty 
has been allocated has been satisfied (or partially satisfied). To date, the Company has not recognized any consideration 
related to sales-based royalty revenue resulting from any of the Company’s collaboration or license arrangements. 

The Company allocates the transaction price based on the estimated stand-alone selling price of each of the 

performance obligations. The Company must develop assumptions that require judgment to determine the stand-alone 
selling price for each performance obligation identified in the contract. The Company utilizes key assumptions to 
determine the stand-alone selling price for service obligations, which may include other comparable transactions, pricing 
considered in negotiating the transaction and the estimated costs. Additionally, in determining the standalone selling 
price for material rights, the Company utilizes comparable transactions, clinical trial success probabilities, and estimates 
of option exercise likelihood. Variable consideration is allocated specifically to one or more performance obligations in a 
contract when the terms of the variable consideration relate to the satisfaction of the performance obligation and the 
resulting amounts allocated are consistent with the amounts the Company would expect to receive for the satisfaction of 
each performance obligation.  

The consideration allocated to each performance obligation is recognized as revenue when control is transferred 

for the related goods or services. For performance obligations which consist of licenses and other promises, the 
Company utilizes judgment to assess the nature of the combined performance obligation to determine whether the 
combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of 
measuring progress. The Company evaluates the measure of progress each reporting period and, if necessary, adjusts the 
measure of performance and related revenue recognition.  

Upfront payments and fees are recorded as contract liabilities within deferred revenue on the consolidated 

balance sheets until the Company performs its obligations under these arrangements. Amounts are recorded as accounts 
receivable when the Company’s right to consideration is unconditional. A significant portion of revenue recognized from 
the 2019 Neurocrine Collaboration Agreement is related to performance obligations pursuant to which revenue is 
recognized using a proportional performance model. Revenue is recognized using input-based measurements, which 
involves the measurement of progress toward each performance obligation based on the actual costs incurred compared 
to total projected costs. The Company estimates the expected remaining costs to complete the research and development 
services for each performance obligation. The Company evaluates the measure of progress each reporting period and, if 
necessary, adjust the measure and related revenue recognition. 

Research and Development 

Research and development costs are charged to expense as incurred in performing research and development 

activities. The costs include employee compensation costs, external research, consultant costs, sponsored research, 
license fees, process development and facilities costs. Facilities costs primarily include the allocation of rent, utilities and 
depreciation. 

Leases 

The Company determines if an arrangement is or contains a lease at inception under Accounting Standards 

Codification (ASC) 842 Leases. For leases with a term of 12 months or less, the Company does not recognize a right-of-
use asset or lease liability. The Company's operating leases are recognized on its consolidated balance sheet as operating 
lease, right-of-use asset, other current liabilities, and other non-current liabilities. The Company does not have any 
finance leases. 

Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease 

liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease right-of-
use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments 
over the lease term. As the Company’s leases typically do not provide an implicit rate, the Company uses an estimate of 
its incremental borrowing rate based on the information available at the lease commencement date in determining the 

F-11 

 
 
 
 
 
 
 
 
present value of lease payments. Operating lease right-of-use assets also include the effect of any lease prepaid or 
deferred lease payments and are reduced by lease incentives. The lease terms may include options to extend or terminate 
the lease when it is reasonably certain that the Company will exercise that option. Lease expense is recognized on a 
straight-line basis over the lease term. 

The Company has lease agreements with lease and non-lease components, which are generally accounted for 

separately. Non-lease components as it pertains to the Company's leased premises generally refer to common area 
maintenance charges related to the premises. 

Research Contract Costs and Accruals 

The Company has entered into various research and development contracts with research institutions and other 

companies. These agreements are generally cancelable. The Company records accruals for estimated ongoing research 
costs. When evaluating the adequacy of the accrued liabilities, the Company analyzes progress of the studies, including 
the phase or completion of events, invoices received and contracted costs. Significant judgments and estimates may be 
made in determining the accrued balances at the end of any reporting period. Actual results could differ from the 
Company’s estimates. The Company’s historical accrual estimates have not been materially different from the actual 
costs. 

Patent Costs 

The Company expenses patent application and related legal costs as incurred and classifies such costs as general 

and administrative expenses in the accompanying statements of operations. 

Stock-Based Compensation Expense 

The Company accounts for its stock-based compensation awards in accordance with ASC Topic 718 
Compensation—Stock Compensation (“ASC 718”). ASC 718 requires all stock-based payments to employees, directors, 
and other service providers, referred to as non-employees, including grants of restricted stock units and stock options, to 
be recognized as expense in the consolidated statements of operations based on their grant date fair values. The 
Company estimates the fair value of options granted using the Black-Scholes option pricing model. The Company uses 
the fair value of its common stock to determine the fair value of restricted stock awards and restricted stock units. 

The Black-Scholes option pricing model requires inputs based on certain subjective assumptions, including 

(a) the expected stock price volatility, (b) the expected term of the award, (c) the risk-free interest rate and (d) expected 
dividends. The Company bases the estimate of expected volatility on the historical volatility of its common stock. The 
historical volatility is calculated based on a period of time commensurate with the expected term assumption. The 
Company uses the simplified method as prescribed by the SEC Staff Accounting Bulletin No. 107, Share-Based 
Payment, to calculate the expected term for stock options granted to employees as it does not have sufficient historical 
exercise data to provide a reasonable basis upon which to estimate the expected term. For stock options granted to 
non-employees, the Company utilizes the contractual term of the arrangement as the basis for the expected term 
assumption. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected term 
of the stock options. The expected dividend yield is assumed to be zero as the Company has never paid dividends and 
has no current plans to pay any dividends on its common stock. 

The Company expenses the fair value of its stock-based compensation awards on a straight-line basis over the 

associated service period, which is generally the period in which the related services are received, adjusted for actual 
forfeitures of unvested awards as they occur.  

The Company records the expense for stock-based compensation awards subject to performance conditions over 

the remaining service period when management determines that achievement of the performance condition is probable. 
Management evaluates when the achievement of a performance condition is probable based on the expected satisfaction 
of the performance conditions as of the reporting date. 

F-12 

 
 
 
 
 
 
 
 
 
 
 
Income Taxes 

Income taxes are recorded in accordance with ASC Topic 740, Income Taxes (“ASC 740”), which provides for 
deferred taxes using an asset and liability approach. Under this method, deferred tax assets and liabilities are determined 
based on the difference between the financial reporting and the tax reporting basis of assets and liabilities and are 
measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to 
reverse. The Company provides a valuation allowance against net deferred tax assets unless, based upon the weight of 
available evidence, it is more likely than not that the deferred tax assets will be realized. 

The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When 

uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit will 
more likely than not be realized. The determination as to whether the tax benefit will more likely than not be realized is 
based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. As 
of December 31, 2022, the Company does not have any significant uncertain tax positions. 

Comprehensive (Loss) Income 

Comprehensive (loss) income is comprised of net (loss) income and other comprehensive income or loss. Other 

comprehensive income or loss consists of unrealized gains or losses on marketable securities. 

Net (Loss) Income Per Share 

Basic net (loss) income per share is calculated by dividing the net (loss) income by the weighted-average 

number of shares of common stock outstanding during the period, without consideration for potentially dilutive 
securities. Diluted net (loss) income per share is computed by dividing the net (loss) income by the weighted-average 
number of shares of common stock and potentially dilutive securities outstanding for the period determined using the 
treasury-stock and if-converted methods. 

For purposes of the diluted net (loss) income per share, unvested restricted common stock and outstanding stock 

options are considered to be potentially dilutive securities. Unvested restricted common stock and outstanding stock 
options were excluded from the calculation of diluted net loss per share in the years ended December 31, 2022 and 2021, 
because their effect would be anti-dilutive and therefore, basic and diluted net loss per share were the same for the years 
ended December 31, 2022 and 2021.  

The following table sets forth the outstanding potentially dilutive securities that have been excluded in the 

calculation of diluted net (loss) income per share because to do so would be anti-dilutive: 

Unvested restricted common stock awards 
Unvested restricted common stock units 
Outstanding stock options 

Total 

As of December 31,  

2022 
 45,000     
 1,112,563    
 6,199,571     
 7,357,134 

2021 

 137,255     
 806,379    
 5,013,193     
 5,956,827 

2020 

 156,863  
 527,625  
 5,379,856  
 6,064,344  

F-13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
       
       
       
 
    
   
    
  
  
  
 
Basic net (loss) income and diluted weighted-average shares outstanding are as follows for the years ended 

December 31, 2022, 2021, and 2020: 

Numerator: 

Net (loss) income 

$ 
Denominator for basic net (loss) income per share:     

Year Ended December 31,  

2020 
2021 
2022 
(in thousands, except share data) 

 (46,408) $ 

 (71,197) $ 

 36,741  

Weighted average shares outstanding-basic 

    38,356,810     37,668,947     37,132,447  

Denominator for diluted net (loss) income per share:   

Weighted average shares outstanding 
Common stock options and restricted stock units    
Weighted average shares outstanding-diluted 

    38,356,810     37,668,947     37,132,447  
 216,068  
    38,356,810     37,668,947     37,348,514  

 —    

 —    

Concentrations of Credit Risk and Significant Suppliers 

The Company has no financial instruments with off-balance sheet risk such as foreign exchange contracts, 
option contracts or other foreign currency hedging arrangements. Financial instruments that potentially subject the 
Company to a concentration of credit risk are cash and cash equivalents. The Company’s cash is held in accounts at 
financial institutions that may exceed federally insured limits. The Company has not experienced any credit losses in 
such accounts and does not believe it is exposed to any significant credit risk on these funds. 

The Company is dependent on third-party manufacturers to supply certain products for research and 

development activities in its programs. In particular, the Company relies on a sole manufacturer to supply it with specific 
vectors related to the Company’s research and development programs. 

Segment Information 

Operating segments are defined as components of an enterprise about which separate discrete information is 

available for evaluation by the chief operating decision maker in deciding how to allocate resources and assess 
performance. The Company and the Company’s chief operating decision maker, the Company’s Chief Executive Officer, 
view the Company’s operations and manages its business as a single operating segment, which is the business of 
developing and commercializing gene therapies. 

Recent Accounting Pronouncements 

In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options 

(Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). This standard 
amends the guidance on convertible instruments and the derivatives scope exception for contracts in an entity’s own 
equity and amends the related earnings per share (“EPS”) guidance. The ASU will be effective for smaller reporting 
companies for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. Early 
adoption is permitted in fiscal years beginning after December 15, 2020, including interim periods within those fiscal 
years. The Company is assessing the impact of ASU 2020-06 on the consolidated financial statements and does not 
expect it to have a material impact. 

F-14 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
    
 
   
   
 
   
   
 
 
    
   
  
 
 
 
 
 
 
 
 
 
3. Fair value measurements 

Assets and liabilities measured at fair value on a recurring basis as of December 31, 2022 and 2021 are as 

follows: 

Assets 

December 31, 2022 
Money market funds included in cash and cash 
equivalents 
Marketable securities- U.S. Treasury notes 

Total 

December 31, 2021 
Money market funds included in cash and cash 
equivalents 
Marketable securities- U.S. Treasury notes 

Total 

  Quoted Prices  

in Active 

  Markets for   
Identical Assets  
(Level 1) 

Significant 
Other 
Observable 
Inputs 
(Level 2) 

(in thousands) 

Total 

Significant 
  Unobservable    
Inputs 
(Level 3) 

  $ 

$

 91,724 
 19,889 
$  111,613   $ 

 $

 91,724 
 19,889 
 111,613   $ 

     $  100,305 
 15,106 
$  115,411 

$  100,305 
 15,106 
$  115,411 

 $

 $

$

 — 
 — 
 —   $ 

 — 

 — 

$

$

 —  
 —  
 — 

 —  

 —  

The Company measures the fair value of money market funds and U.S. Treasuries based on quoted prices in 

active markets for identical securities.  

4. Prepaid expenses and other current assets 

Prepaid expenses and other current assets consist of the following:  

Other current assets 
Prepaid insurance 
Prepaid research and development contracts 
Accrued interest receivable 

Total 

5. Property and equipment, net 

Property and equipment, net consists of the following: 

Laboratory equipment 
Leasehold improvements 
Furniture and office equipment 
Other 
Total property and equipment 
Less: accumulated depreciation 
Property and equipment, net 

As of December 31,  

2022 

2021 

(in thousands) 

  $ 

  $ 

 4,233   $ 
 696  
 83  
 382  
 5,394   $ 

 1,701  
 1,360  
 350  
 16  
 3,427  

As of December 31,  

2022 

2021 

(in thousands) 

  $ 

  $ 

 19,675   $ 
 12,554  
 2,333  
 502  
 35,064  
 (17,207) 
 17,857   $ 

 19,384  
 15,695  
 2,524  
 230  
 37,833  
 (15,913) 
 21,920  

The Company recorded $6.2 million, $5.2 million, and $3.8 million in depreciation expense during the years 

ended December 31, 2022, 2021, and 2020, respectively. 

F-15 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
     
  
 
 
 
 
  
  
       
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
  
 
 
 
 
 
 
 
  
  
 
 
  
 
  
  
 
  
  
 
 
6. Accrued expenses 

Accrued expenses consist of the following: 

Employee compensation costs 
Research and development costs 
Accrued goods and services 
Professional services 

Total 

7. Lease obligation 

Operating Leases 

As of December 31,  

2022 

2021 

(in thousands) 
 4,559   $ 
 1,895  
 636  
 726  
 7,816   $ 

 5,022  
 3,719  
 1,482  
 727  
 10,950  

  $ 

$ 

As of December 31, 2022, the Company has a lease for office and laboratory space at 64 Sidney Street in 
Cambridge, Massachusetts through November 30, 2026 and a lease for additional laboratory and office space at 75 
Hayden Avenue in Lexington, Massachusetts through January 31, 2031. 

In September 2021, the Company entered into an agreement with BioNTech US, Inc. (“BioNTech US”) to 

sublease part of the office and laboratory space leased by the Company at 75 Sidney Street in Cambridge, Massachusetts 
(the “Sublease Agreement”) at that time. The sublease term was for approximately 3.3 years. The sublease did not 
relieve the Company of its original obligation under the lease, and therefore the Company did not adjust the operating 
lease right-of-use asset as a result of the sublease and accounted for the sublease as a separate lease.  

On June 22, 2022 the Company entered into a Lease Termination Agreement (the “Lease Termination 
Agreement”) and terminated the lease for office and laboratory space at 75 Sidney Street (the “75 Sidney Street Lease”), 
effective immediately. In connection with the Lease Termination Agreement, the Company also entered into a Sublease 
Termination Agreement (the “Sublease Termination Agreement”) and terminated the Sublease Agreement with 
BioNTech US. The Company did not incur any termination penalties in connection with the Lease Termination 
Agreement or Sublease Termination Agreement. The Company derecognized the related right-of-use asset of 
approximately $14.5 million and the operating lease liabilities of $17.0 million, accordingly, resulting in a gain of $2.5 
million in the three-month period ended June 30, 2022.  

The Company’s lease agreements require the Company to maintain a cash deposit or irrevocable letter of credit 

in the aggregate amount of $1.5 million payable to its landlords as security for the performance of its obligations under 
the leases. These amounts are recorded as restricted cash and are included in deposits and other non-current assets in the 
accompanying consolidated balance sheets.  

Total lease cost for operating leases of approximately $4.6 million, $6.8 million, and $6.2 million was incurred 

during the years ended December 31, 2022, 2021 and 2020, respectively. As of December 31, 2022, the weighted 
average remaining lease term was 6 years and the weighted average incremental borrowing rate used to determine the 
operating lease liabilities was 7.4%. 

The following table summarizes the operating sublease income generated under the Sublease Agreement which 

was recorded within operating expenses for the years ended December 31, 2022 and 2021. 

Operating sublease income 

$ 

Years ended 
December 31,  

2022 

2021 

(in thousands) 
 1,380    $ 

 838   

F-16 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
  
 
 
 
 
 
 
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
8. Other liabilities 

As of December 31, 2022 and 2021, other current and non-current liabilities consisted of the following: 

Other current liabilities 
Lease liabilities 

Total other current liabilities 

Other non-current liabilities 

Lease liabilities 
Other 

Total other non-current liabilities 

Strategic Restructuring 

As of December 31,  

2022 

2021 

(in thousands) 

$ 

$ 

$ 

 2,832  
 2,832   $ 

$ 

 20,294  
 1,001  
 21,295   $ 

 5,571  
 5,571  

 38,608  
 1,001  
 39,609  

On August 6, 2021, the board of directors of the Company approved a strategic restructuring plan to eliminate a 

portion of its workforce as part of an initiative to reduce expenses and enhance operations. The strategic restructuring 
plan was approved in connection with its portfolio reevaluation efforts and its strategic shift to invest additional 
resources in the Company’s TRACER capsid development efforts. 

During the year ended December 31, 2021, the Company incurred restructuring costs of approximately $2.6 

million, which consists of severance-related costs. These costs are reported within our research and development 
expenses and general and administrative expenses. Substantially all costs have been paid as of December 31, 2022. 

9. Commitments and contingencies 

Significant Agreements 

2019 Neurocrine Collaboration Agreement 

Summary of Agreement 

Effective March 2019, the Company entered into a collaboration agreement with Neurocrine (the “2019 
Neurocrine Collaboration Agreement”) for the research, development and commercialization of certain of its AAV gene 
therapy products. Under the 2019 Neurocrine Collaboration Agreement, the Company agreed to collaborate on the 
conduct of four collaboration programs (the “2019 Neurocrine Programs”) which include: (a) VY-AADC (NBIb-1817) 
for Parkinson’s disease (the “VY-AADC Program”), (b) VY-FXN01 for Friedreich’s ataxia (the “FA Program”) 
(collectively, with the VY-AADC Program, the “Legacy Programs”), and (c) two programs to be determined by the 
Company and Neurocrine at a later date (the “2019 Discovery Programs”). 

In June 2019, in conjunction with the termination of the collaboration agreement with Sanofi Genzyme (the 

“Sanofi Genzyme Collaboration Agreement”), the Company gained ex-U.S. rights to the FA Program. The Company’s 
ex-U.S. rights to the FA Program were subsequently transferred to Neurocrine under the terms of the 2019 Neurocrine 
Collaboration Agreement. To facilitate the transfer of the ex-U.S. rights to the FA Program to Neurocrine, the Company 
and Neurocrine executed an amendment to the 2019 Neurocrine Collaboration Agreement (the “June 2019 
Modification”), and Neurocrine paid $5.0 million to the Company. There were no other changes in pricing or scope of 
the obligations required to be performed under the 2019 Neurocrine Collaboration Agreement.  

In February 2021, Neurocrine notified the Company that it had elected to terminate the 2019 Neurocrine 
Collaboration Agreement solely with regards to the VY-AADC Program, effective August 2, 2021 (the “Neurocrine VY-
AADC Program Termination Effective Date”). The 2019 Neurocrine Collaboration Agreement remains in full force and 

F-17 

 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
effect for each other program thereunder. As a result of the termination, Neurocrine is no longer obligated to reimburse 
the Company for research and development activities related to the VY-AADC Program.  

Under the terms of the 2019 Neurocrine Collaboration Agreement, the Company originally agreed to 

collaborate with Neurocrine on, and to grant, exclusive, royalty-bearing, non-transferable, sublicensable licenses to 
certain of its intellectual property rights, for all human and veterinary diagnostic, prophylactic, and therapeutic uses, for 
the research, development, and commercialization of gene therapy products (the “ 2019 Collaboration Products”) under 
(a) the VY-AADC Program on a worldwide basis; (b) the FA Program in the United States and, all countries in the world 
in which the 2019 Neurocrine Collaboration Agreement remains in effect with respect to the FA Program; and (c) each 
2019 Discovery Program on a worldwide basis. As a result of the termination of the 2019 Neurocrine Collaboration 
Agreement with regards to the VY-AADC Program, in accordance with the terms of the 2019 Neurocrine Collaboration 
Agreement, the licenses granted by the Company to Neurocrine regarding the VY-AADC Program have expired, and the 
Company has regained worldwide intellectual property rights regarding the VY-AADC Program, in each case as of the 
VY-AADC Termination Effective Date. 

Pursuant to development plans agreed by the parties, which are overseen by a joint steering committee (“JSC”), 

the Company has operational responsibility, subject to certain exceptions, for the conduct of each 2019 Neurocrine 
Program prior to the occurrence of a specified event for such 2019 Neurocrine Program (a “2019 Transition Event”), as 
described below, and is required to use commercially reasonable efforts to develop the corresponding 2019 Collaboration 
Products. Neurocrine has agreed to be responsible for all costs incurred by the Company in conducting these activities 
for each 2019 Neurocrine Program, in accordance with an agreed budget for each 2019 Neurocrine Program. If the 
Company breaches its development responsibilities or in certain circumstances upon a change in control, Neurocrine has 
the right but not the obligation to assume the activities under such 2019 Neurocrine Program. 

Upon the occurrence of a 2019 Transition Event for each 2019 Neurocrine Program, Neurocrine has agreed to 

assume responsibility for development, manufacturing and commercialization activities for such 2019 Neurocrine 
Program from the Company and to pay milestones and royalties on future net sales as described further below. As a 
result of Neurocrine’s termination of the 2019 Neurocrine Collaboration Agreement with respect to the VY-AADC 
Program, the 2019 Transition Event with respect to the VY-AADC Program is no longer applicable. The 2019 Transition 
Events for the remaining programs are (a) with respect to the FA Program, the Company’s receipt of topline data for the 
initial Phase 1 clinical trial for an FA Program product candidate; and (b) with respect to each 2019 Discovery Program, 
the preparation by the Company and the approval by Neurocrine of an IND application to be filed with the U.S. Food 
and Drug Administration (the “FDA”) by Neurocrine for the first development candidate in such 2019 Discovery 
Program. For the FA Program, the Company was granted the option (the “2019 FA Co-Co Option”) to co-develop and 
co-commercialize the FA Program upon the occurrence of a specified event (a “2019 FA Co-Co Trigger Event”). The 
Company agreed, upon its exercise of the FA Co-Co Option, to enter into a cost- and profit-sharing arrangement with 
Neurocrine (the “2019 FA Co-Co Agreement”), and (a) jointly develop and commercialize the 2019 Collaboration 
Products for the FA Program (“FA Collaboration Products”), (b) share in its costs, profits and losses, and (c) forfeit 
certain milestones and royalties on net sales in the United States during the effective period of the 2019 FA Co-Co 
Agreement. The 2019 FA Co-Co Trigger Event is the receipt of topline data for the initial Phase 1 clinical trial for a FA 
Program product candidate.  

Under the 2019 Neurocrine Collaboration Agreement, subject to exceptions specified therein, the Company and 

Neurocrine agreed that profits and losses under the Company’s 2019 FA Co-Co Option would be allocated 60% to 
Neurocrine and 40% to the Company for any FA Collaboration Product. The parties agreed that 2019 FA Co-Co 
Agreement would provide the Company the right to terminate for any reason upon prior written notice to Neurocrine and 
Neurocrine the right to terminate in certain circumstances upon change of control. 

The Company’s research and development activities under the 2019 Neurocrine Collaboration Agreement are 

conducted pursuant to plans agreed to by the parties, on a program-by-program basis, and overseen by the JSC, as 
detailed in the 2019 Neurocrine Collaboration Agreement.  

Under the 2019 Neurocrine Collaboration Agreement, the parties committed to agree on a list of up to eight 

target genes (the “Targets”) from which Neurocrine had the right to nominate Targets for the two 2019 Discovery 

F-18 

 
 
 
 
 
 
Programs. The Company and Neurocrine completed the nomination process, and the JSC has approved the two Targets 
for development under the 2019 Discovery Programs. The two Targets are currently under development. 

The 2019 Neurocrine Collaboration Agreement provides for an upfront non-refundable payment of $115.0 

million, as well as for aggregate development and regulatory milestone payments from Neurocrine to the Company for 
2019 Collaboration Products under (a) the VY-AADC Program of up to $170.0 million, which the Company is no longer 
eligible to receive in light of the partial termination of the 2019 Neurocrine Collaboration Agreement; (b) the FA 
Program of up to $195.0 million, and (c) each of the two 2019 Discovery Programs of up to $130.0 million per 2019 
Discovery Program. The Company may be entitled to receive aggregate commercial milestone payments for each 2019 
Collaboration Product of up to $275.0 million, subject to an aggregate cap on commercial milestone payments across all 
2019 Neurocrine Programs of $1.1 billion. Furthermore, in connection with the 2019 Neurocrine Collaboration 
Agreement, Neurocrine purchased 4,179,728 shares of the Company’s common stock at a price of $11.9625 per share, 
for an aggregate purchase price of $50.0 million. 

Neurocrine also agreed to pay the Company royalties, based on future net sales of the 2019 Collaboration 

Products. Such royalty percentages, for net sales in and outside the United States, as applicable, range (a) for the VY-
AADC Program, from the mid-teens to low thirties and the low-teens to low twenties, respectively, which the Company 
is no longer eligible to receive in light of the partial termination of the 2019 Neurocrine Collaboration Agreement; (b) for 
the FA Program, from the low-teens to high-teens and high-single digits to mid-teens, respectively; and (c) for each 2019 
Discovery Program, from the high-single digits to mid-teens and mid-single digits to low-teens, respectively. On a 
country-by-country and program-by-program basis, royalty payments would commence on the first commercial sale of a 
2019 Collaboration Product and terminate on the later of (a) the expiration of the last patent covering the 2019 
Collaboration Product or its method of use in such country, (b) ten years from the first commercial sale of the 2019 
Collaboration Product in such country and (c) the expiration of regulatory exclusivity in such country (the “2019 Royalty 
Term”). Royalty payments may be reduced by up to 50% in specified circumstances, including expiration of patents 
rights related to a 2019 Collaboration Product, approval of biosimilar products in a given country or required payment of 
licensing fees to third parties related to the development and commercialization of any 2019 Collaboration Product. As a 
result of Neurocrine’s termination of the 2019 Neurocrine Collaboration Agreement with respect to the VY-AADC 
Program, the Company is no longer entitled to receive royalties related to the VY-AADC Program. Additionally, the 
licenses granted to Neurocrine shall automatically convert to fully paid-up, non-royalty bearing, perpetual, irrevocable, 
exclusive licenses on a country-by-country and product-by-product basis upon the expiration of the 2019 Royalty Term 
applicable to such 2019 Collaboration Product in such country. 

Under the terms of the 2019 Neurocrine Collaboration Agreement and subject to specified exceptions therein, 

each party owns the entire right, title and interest in and to all intellectual property rights made solely by its employees or 
agents in the course of the collaboration. The parties jointly own all rights, title and interest in and to all intellectual 
property rights made or invented jointly by employees or agents of both parties. 

During the term of the 2019 Neurocrine Collaboration Agreement, neither party nor any of its respective 
affiliates is permitted to directly or indirectly exploit any AAV-based gene therapy products directed to a Target to which 
a 2019 Collaboration Product is directed, subject to specified exceptions, including the parties’ conduct of basic research 
activities. 

Unless earlier terminated, the 2019 Neurocrine Collaboration Agreement expires on the later of (a) the 

expiration of the last to expire 2019 Royalty Term with respect to a 2019 Collaboration Product in all countries in the 
relevant territory or (b) the expiration or termination of any 2019 FA Co-Co Agreement. Neurocrine may terminate the 
2019 Neurocrine Collaboration Agreement in its entirety or on a program-by-program or country-by-country basis by 
providing at least (x) 180-day advance notice if such notice is provided prior to the first commercial sale of the 2019 
Collaboration Product to which the termination applies or (y) one-year advance notice if such notice is provided after the 
first commercial sale of the 2019 Collaboration Product to which the termination applies. The Company may terminate 
the 2019 Neurocrine Collaboration Agreement, subject to specified conditions, if Neurocrine challenges the validity or 
enforceability of certain of the Company’s intellectual property rights. Subject to a cure period, either party may 
terminate the 2019 Neurocrine Collaboration Agreement in the event of a material breach by the other party in whole or 
in part, subject to specified conditions. 

F-19 

 
 
 
 
 
Upon termination in certain cases, Neurocrine has agreed to grant to the Company licenses to certain 
Neurocrine intellectual property, subject to a negotiation between the parties to establish royalty rates for use of such 
intellectual property. In the event of a breach by the Company with respect to a 2019 Neurocrine Program, if such 
termination were to occur after a 2019 Transition Event, then (a) with respect to the FA Program, if a 2019 FA Co-Co 
Agreement is in effect, Neurocrine can terminate the 2019 FA Co-Co Agreement for such program and the Company 
would no longer have co-development and co-commercialization rights with respect to the FA Collaboration Products 
and (b) subject to any license agreements, Neurocrine would no longer have any obligations with respect to any 2019 
Collaboration Products resulting from such program. 

Termination of VY-AADC Program 

As described above, as of the Neurocrine VY-AADC Program Termination Effective Date, the license granted 
by the Company to Neurocrine thereunder regarding the VY-AADC Program expired, the Company regained worldwide 
intellectual property rights regarding the VY-AADC Program, and the restrictions on the Company to develop, 
manufacture or commercialize a gene therapy product directed to the target of the VY-AADC Program terminated, in 
each case in accordance with the terms of the 2019 Neurocrine Collaboration Agreement. As of the Neurocrine VY-
AADC Program Termination Effective Date, Neurocrine no longer is obligated to reimburse the Company for research 
and development activities related to the VY-AADC Program, and the Company is no longer entitled to receive future 
milestone or royalty payments related to the VY-AADC Program. The Company is supporting Neurocrine, the study 
sponsor and IND holder, on ongoing matters related to the completion of imaging and clinical assessments requested by 
the Data Safety and Monitoring Board, and the provision of other information requested by the FDA for the RESTORE-
1 Phase 2 clinical trial.  

Accounting Analysis 

At inception, the Company determined the 2019 Neurocrine Collaboration Agreement was a contract with a 

customer under ASC 606, and included the following performance obligations: (a) research and development services for 
each Legacy Program combined with a development and commercialization license for each such program and (b) 
research and development services for each 2019 Discovery Program combined with a development and 
commercialization license for each program. The research services and license on a program-by-program basis are not 
distinct as Neurocrine cannot benefit from such license on its own or from other resources commonly available in the 
industry, without the corresponding research services due to the unique and specialized expertise of the Company that is 
not readily available in the marketplace.  

The Company identified $92.4 million of fixed transaction price consisting of the $115.0 million upfront fee 
and $5.0 million payment from the June 2019 Modification, offset by a discount of $27.6 million related to the $50.0 
million equity investment of 4,179,728 shares when measured at fair value on the date of issuance. The Company is also 
entitled to reimbursement of costs incurred by the Company prior to the 2019 Transition Events associated with each 
2019 Neurocrine Program. These amounts are determinable based on program plans and budgets, and the Company has a 
contractual right to the payment of cost incurred under the agreed upon program plans. The Company utilized the most 
likely amount approach and estimated the expected cost reimbursement to be $431.1 million at inception. The Company 
concluded that these amounts do not require a constraint and are included in the transaction price at inception. The 
Company considers this estimate at each reporting date and updates the estimate based on information available. During 
the fourth quarter of 2021, the Company revised the estimate of the expected reimbursement to approximately $80.0 
million based on expectations as a result from decisions made at the JSC meeting held in the fourth quarter of 2021, 
which resulted in significantly less research and development services to be provided by the Company under the 2019 
Neurocrine Collaboration Agreement. During the fourth quarter of 2022, the Company further revised the estimate of the 
expected reimbursement to approximately $81.7 million, based on expectations resulting from decisions made at the JSC 
meeting held in the fourth quarter of 2022. Additional consideration to be paid to the Company upon reaching certain 
milestones are excluded from the transaction price at inception due to the uncertainty of achieving the development and 
regulatory milestones.  

F-20 

 
 
 
 
 
 
 
The Company allocated the fixed transaction price to the separate performance obligations based on the relative 

standalone selling price of each performance obligation or in the case of certain variable consideration to one or more 
performance obligations. The estimated standalone selling prices for performance obligations, which include a license 
and research services, were developed using the estimated selling price of the license, using comparable and market data, 
and an estimate of the overall effort to perform the research services along with a reasonable profit for research services. 

The total variable consideration allocated to each program related to the expected cost reimbursement was as 

follows as of December 31, 2022: 

Performance Obligation 

Variable Consideration 
VY-AADC Program 
FA Program 
2019 Discovery Program 1 
2019 Discovery Program 2 

Total 

Amount 
(in thousands) 

  $ 

  $ 

 53,863  
 18,868  
 5,336  
 3,605  
 81,671  

Based on the relative standalone selling price allocation, the allocation of the transaction price, exclusive of the 
variable consideration allocated to the individual performance obligations, to the separate performance obligations was 
as follows: 

Performance Obligation 

Fixed Consideration 

VY-AADC Program 
FA Program 
2019 Discovery Program 1 
2019 Discovery Program 2 

Total 

Amount 
(in thousands) 

  $ 

  $ 

 49,045  
 20,647  
 14,443  
 8,247  
 92,382  

The Company recognizes the transaction price associated with each performance obligation on a proportional 
performance basis over the period of service using input-based measurements such as costs incurred to date, to estimate 
proportion performed, and remeasures its progress towards completion at the end of each reporting period.  

The Company determined the partial termination of the 2019 Neurocrine Collaboration Agreement with respect 

to the VY-AADC Program represented a modification of the arrangement under ASC 606 and that the remaining fixed 
transaction price at the Neurocrine VY-AADC Program Termination Effective Date of $42.2 million should be re-
allocated to the FA Program and 2019 Discovery Program 1 and 2 based on their standalone selling prices. Accordingly, 
the Company recorded a cumulative adjustment to revenue of approximately $0.9 million on the partially satisfied 
remaining performance obligations, as the remaining services to be performed under each of the performance obligations 
are not distinct from the services prior to the modification. The Company determined that reasonable changes to the 
Company’s estimates of standalone selling prices for the FA Program, 2019 Discovery Program 1 and 2019 Discovery 
Program 2 performance obligations did not have a material impact on the re-allocation or the amount of revenue 
recorded pursuant to the cumulative catch-up adjustment. 

During the years ended December 31, 2022 and 2021, the Company recognized $0.9 million and $37.4 million 
of revenue, respectively, associated with its collaboration with Neurocrine related to research and development services 
performed during the period and the corresponding cost reimbursement receivable. As of December 31, 2022, there was 
$11.8 million of deferred revenue related to the 2019 Neurocrine Collaboration Agreement, which is classified as either 
current or non-current in the accompanying consolidated balance sheet based on the period the services are expected to 
be delivered. Additionally, as of December 31, 2022, there was $0.3 million of collaboration receivables related to 
reimbursable costs expected to be received from Neurocrine for research and development services performed. 

F-21 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table presents changes in the balances of the Company’s related party collaboration receivables 

and contract liabilities during the year ended December 31, 2022: 

Balance at  

Balance at  

  December 31, 2021   Additions 

  Deductions   December 31, 2022  

Related party collaboration receivable  $ 
Contract liabilities: 
Deferred revenue 

 $ 

 732   $ 

(in thousands) 
 907   $ 

 (1,382)   $ 

 257   

 12,096   $ 

 —   $ 

 (269)   $ 

 11,827  

The change in the receivables balance for the year ended December 31, 2022 is primarily driven by amounts 
owed to the Company for research and development services provided, offset by amounts collected from Neurocrine 
during the period.  

Costs incurred relating to the Company’s collaboration programs under the 2019 Neurocrine Collaboration 

Agreement consist of internal and external research and development costs, which primarily include: salaries and 
benefits, laboratory supplies, preclinical research studies, clinical studies, consulting services, and commercial 
development. These costs are included in research and development expenses in the Company’s consolidated statements 
of operations.  

The Company incurred approximately $0.8 million of costs to obtain the 2019 Neurocrine Collaboration 
Agreement which were payable only upon the close of the deal and therefore considered incremental costs of obtaining a 
contract with a customer and capitalized. The costs are recorded in prepaid expenses and other non-current assets and are 
being amortized over the period in which the research services will be provided. 

Pfizer Option and License Agreement 

Summary of Agreement 

On October 1, 2021, the Company entered into an option and license agreement with Pfizer (the “Pfizer 
Agreement”), pursuant to which the Company granted Pfizer options to receive an exclusive license (the “Pfizer License 
Options”) to certain TRACER capsids to develop and commercialize certain AAV gene therapy candidates comprised of 
a capsid and specified Pfizer transgenes (the “Pfizer Transgenes”). Under the terms of the Pfizer Agreement, during an 
initial research term that ended as of October 1, 2022 (the “Pfizer Research Term”), Pfizer had the right to evaluate the 
potential use of the capsids in combination with up to two Pfizer Transgenes to help treat respective central nervous 
system (“CNS”) and cardiovascular diseases.  

During the Pfizer Research Term, the Company agreed to provide Pfizer with certain quantities of materials 

encoding specified existing capsids for Pfizer’s evaluation. Further, during the Pfizer Research Term, the Company 
agreed to disclose to Pfizer, on a rolling basis, the performance characteristics identified during the Pfizer Research Term 
for all such capsid candidates. Pfizer had the right, in its sole discretion, to select any capsid candidate for evaluation to 
determine its interest in exercising a Pfizer License Option with respect to such capsid candidate. Pfizer had the right to 
exercise up to two Pfizer License Options, provided that it could exercise only one Pfizer License Option for each Pfizer 
Transgene.  

Effective as of September 30, 2022, Pfizer exercised its Pfizer License Option with respect to a capsid for the 

specified Pfizer Transgene for potential treatment of a rare neurological disease. Pfizer did not exercise its option to 
license a capsid for the potential treatment of a cardiovascular disease. As result, Pfizer’s right to exercise a Pfizer 
License Option for a cardiovascular disease has terminated in accordance with the terms of the Pfizer Agreement and all 
rights to capsids for that cardiovascular disease have reverted to the Company. Pfizer’s exercise of a Pfizer License 
Option extends the Pfizer Research Term to October 1, 2024, during which period the Company may, at its sole 
discretion and expense, conduct additional research activities to identify additional proprietary capsids that may be useful 
for AAV gene therapies for the treatment of the rare neurological disease associated with the exercise of the applicable 
Pfizer License Option.  

F-22 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
   
 
     
    
    
     
 
 
 
 
 
 
 
 
 
Pursuant to the exercise of the Pfizer License Option, the Company granted Pfizer an exclusive, worldwide 
license, with the right to sublicense, under certain of the Company’s intellectual property, the rights to develop and 
commercialize rare neurological disease products utilizing the capsid candidate and incorporating the corresponding 
Pfizer Transgene (the “Pfizer Licensed CNS Products”). Until October 1, 2024, while the Company is not obligated to 
conduct additional research activities to identify additional proprietary capsids that may be useful for AAV gene 
therapies for the treatment of rare neurological diseases, it has agreed to continue to disclose to Pfizer, on a rolling basis, 
the performance characteristics identified for all such capsid candidates, if and when available. Pfizer may, during the 
Pfizer Research Term, conduct additional evaluations of such capsid candidates and has the right to substitute any other 
capsid candidate for the capsid it previously elected to license when it exercised the Pfizer License Option. 

 Under the Pfizer Agreement, Pfizer is solely responsible for, and has sole decision-making authority with 

respect to, development and commercialization of the Pfizer Licensed CNS Products. Pfizer is required to use 
commercially reasonable efforts to develop and obtain regulatory approval for at least one Pfizer Licensed CNS Product 
for which Pfizer has exercised its Pfizer License Option in (a) the United States and (b) at least one of the following 
countries: the United Kingdom, France, Germany, Italy, Spain and Japan (each of which is referred to as a “Pfizer Major 
Market Country”), subject to certain limitations. Pfizer is also required to use commercially reasonable efforts to 
commercialize each Pfizer Licensed CNS Product in the United States and at least one Pfizer Major Market Country 
where Pfizer or its designated affiliates or sublicensees has received regulatory approval for such Pfizer Licensed CNS 
Product, subject to certain limitations.  

Under the terms of the Pfizer Agreement, Pfizer paid the Company an upfront payment of $30.0 million in 

October 2021. Following the exercise of the Pfizer License Option, Pfizer paid the Company a fee of $10.0 million and 
the Company is also eligible to receive specified development, regulatory, and commercialization milestone payments of 
up to an aggregate of $115.0 million for the first corresponding Pfizer Licensed CNS Product to achieve the 
corresponding milestone. On a Pfizer Licensed CNS Product-by-Pfizer Licensed CNS Product basis, the Company is 
also eligible to receive (a) specified sales milestone payments of up to an aggregate of $175.0 million per Pfizer Licensed 
CNS Product and (b) tiered, escalating royalties in the mid- to high-single-digit percentages of annual net sales of each 
Pfizer Licensed CNS Product. The royalties are subject to potential reductions in customary circumstances including 
patent claim expiration, payments for certain third-party licenses, and biosimilar market penetration, subject to specified 
limits. 

Under the terms of the Pfizer Agreement, each of the Company and Pfizer owns the entire right, title, and 

interest in and to all patents or know-how controlled by such party and existing as of or before the effective date of the 
Pfizer Agreement, or invented, developed, created, generated or acquired solely by or on behalf of such party after such 
effective date. 

Subject to certain specified exceptions, any patents and know-how that are invented or otherwise developed 
jointly by or on behalf of the parties during the term of the Pfizer Agreement and in the course of the Company’s and 
Pfizer’s activities under the Pfizer Agreement will follow inventorship under U.S. patent law. Subject to certain 
limitations and exceptions, the Company agreed (a) during the Pfizer Research Term, not to conduct any internal 
program or program on behalf of a third party that is directed to development or commercialization of any capsid 
candidates, or grant any third party or affiliate any right or license under the Company’s rights in such capsid candidates 
to exploit any therapeutic product, in combination with any Pfizer Transgene in any indication for therapeutic, diagnostic 
and prophylactic human and veterinary use; and (b) after Pfizer’s exercise of a Pfizer License Option, not to grant any 
third party or affiliate any right or license under the Company’s patents to exploit any licensed capsid in combination 
with any Pfizer Transgene. 

Unless earlier terminated, the Pfizer Agreement expires on the expiration of the last-to-expire royalty term with 

respect to all Pfizer Licensed CNS Products in all countries. Subject to a cure period, either party may terminate the 
Pfizer Agreement, in whole or in part, subject to specified conditions, in the event of the other party’s uncured material 
breach. Pfizer may also terminate the Pfizer Agreement, in whole or in part, subject to specified conditions, for the 
Company’s insolvency, the occurrence of a violation of global trade control laws, or for the Company’s noncompliance 

F-23 

 
 
 
 
 
 
with certain anti-bribery or anti-corruption covenants. Pfizer may also terminate the Pfizer Agreement, in whole or in 
part, for any or no reason upon ninety days’ written notice to us. 

Upon certain terminations for cause by Pfizer, the license that the Company has granted to Pfizer under the 
Pfizer Agreement shall become irrevocable and perpetual, and all milestone payments and royalties that would have 
otherwise been payable by Pfizer under such license had the Pfizer Agreement remained in effect would be substantially 
reduced.  

Accounting Analysis 

At inception, the Company determined the Pfizer Agreement was a contract with a customer under ASC 606. 

The Company assessed the promised goods and services under the Pfizer Agreement, in accordance with ASC 606, and 
determined that the Pfizer Agreement contains two performance obligations consisting of two material rights, one for 
each of the Pfizer License Options. The Company concluded that each Pfizer License Option provides a material right as 
consideration for each option is less than the amount that the Company would otherwise have expected to receive outside 
the context of the contract. The promises at inception do not include the underlying goods or services that would be 
delivered upon exercise of the option, but rather represent the value to the customer of having the right to exercise the 
Pfizer License Option at the specified exercise fee. Upon the exercise of a Pfizer License Option, until October 1, 2024, 
while the Company is not obligated to conduct additional research activities upon option exercise to identify additional 
proprietary capsids that may be useful for AAV gene therapies for the treatment of central nervous system or 
cardiovascular diseases, it has agreed to continue to disclose to Pfizer, on a rolling basis, the performance characteristics 
identified for all such capsid candidates, if and when available. Pfizer may, conduct additional evaluations of such capsid 
candidates and has the right to substitute any other capsid candidate for the capsid it previously elected to license when it 
exercised the Pfizer License Option. The Company determined that this promise to provide Pfizer the ability to evaluate 
and potentially substitute other capsid candidates for the capsid it previously elected to license when it exercised the 
Pfizer License Option, if and when available, is an additional performance obligation in the arrangement (“the Pfizer 
Substitution Right Performance Obligation”). 

The Company received a nonrefundable, upfront payment of $30.0 million as consideration under the Pfizer 

Agreement, which represents the transaction price at inception. Additional consideration to be paid to the Company upon 
exercise of the Pfizer License Option or upon reaching certain milestones are excluded from the transaction price as they 
relate to option fees and milestones that could only be achieved subsequent to an option exercise.  

The Company allocated the transaction price to the Pfizer License Options based on their relative standalone 

selling prices. The estimated standalone selling price for each material right was based on an adjusted market assessment 
approach. The Company concluded that the market would be willing to pay an equal amount for each Pfizer License 
Option on a standalone basis. The Company reached this conclusion after considering (a) the downstream economics 
including option fees, milestones and royalties related to each Pfizer License Option being identical and (b) comparable 
market data. The Company determined the standalone selling price for the Pfizer Substitution Right Performance 
Obligation was insignificant to the allocation of the transaction price using the relative standalone selling price model 
and, accordingly, did not allocate any transaction price to the Pfizer Substitution Right Performance Obligation. This 
determination was supported by qualitative and quantitative assessments of the standalone selling price that considered 
the cost of identifying other potential capsid candidates and the likelihood of license substitution. As such, based on the 
relative standalone selling price for each of the two material rights, the allocation of the transaction price to the separate 
performance obligations was $15.0 million for each material right. The amount allocated to each material right was 
initially recorded as deferred revenue.  

During the year ended December 31, 2022, the Company recognized $40.0 million in collaboration revenue 
related to the Pfizer Agreement. Of this $40.0 million, $25.0 million is attributable to the exercise of the first material 
right for the Pfizer License Option for a rare neurological disease and includes the option exercise fee of $10.0 million. 
The remaining $15.0 million is attributable to the expiration of the second material right associated with the Pfizer 
License Option for a cardiovascular disease.  

F-24 

 
 
 
 
 
 
 
Novartis Option and License Agreement  

Summary of Agreement 

On March 4, 2022 (the “Novartis Effective Date”), the Company entered into an option and license agreement 

with Novartis (the “Novartis Agreement”). Pursuant to the Novartis Agreement, the Company has granted Novartis 
options (the “Novartis License Options”) to license TRACER capsids (“Novartis Licensed Capsids”) for exclusive use 
with certain targets to develop and commercialize adeno-associated virus gene therapy candidates comprised of Novartis 
Licensed Capsids and payloads directed to such targets (the “Novartis Payloads”). 

During the period commencing on the Novartis Effective Date and ending on the first anniversary thereof or, in 

the event Novartis exercises a Novartis License Option, the third anniversary thereof, on a target-by-target basis (the 
“Novartis Research Term”), the Company has granted Novartis a non-exclusive research license to evaluate the 
Company’s TRACER capsids for potential use, in combination with Novartis Payloads, in programs targeting three 
specified genes (the “Initial Novartis Targets”). Upon the payment of additional fees, Novartis may also assess the 
Company’s TRACER capsids for use with up to two other targets (the “Additional Novartis Targets”), subject to certain 
conditions including that such target is not part of, or reasonably competitive with, the Company’s current development 
programs (the Initial Novartis Targets and the Additional Novartis Targets collectively, the “Novartis Targets”). During 
the Novartis Research Term, as applicable, the Company may, at its sole discretion and expense, conduct further 
research activities to identify additional TRACER capsids. If the Company elects to do so, the Company has agreed to 
disclose performance characteristics of such new TRACER capsids to Novartis on a rolling basis. 

During the applicable Novartis Research Term, Novartis may exercise up to three Novartis License Options—or 
up to five Novartis License Options if Novartis is evaluating the Additional Novartis Targets—in the aggregate, provided 
that Novartis may only exercise one Novartis License Option for each Novartis Target. Upon the exercise of any 
Novartis License Option, the Company has agreed to grant Novartis a target-exclusive, worldwide license, with the right 
to sublicense, under certain of the Company’s intellectual property, the rights to develop and commercialize the 
applicable Novartis Licensed Capsid as incorporated into products containing the corresponding Novartis Payload (the 
“Novartis Licensed Products”). Upon the exercise of a Novartis License Option, the Company has agreed to provide 
certain additional know-how to enable Novartis to exploit the Novartis Licensed Capsid and the corresponding Novartis 
Payload for use in a Novartis Licensed Product. Novartis may, during the applicable Novartis Research Term but 
following the exercise of a Novartis License Option, conduct additional evaluation of the Company’s capsid candidates 
and has the right to substitute any other TRACER capsid for a Novartis Licensed Capsid. 

Effective as of March 1, 2023, Novartis exercised its Novartis License Options to license novel capsids 

generated from the Company’s TRACER capsid discovery platform for use in gene therapy programs against two 
undisclosed Initial Novartis Targets. For more information, refer to Note 15 to the Company’s consolidated financial 
statements included elsewhere in this Annual Report on Form 10-K. 

Subject to the Company’s disclosure obligations described above, the Company and Novartis have agreed to 
conduct their respective research and evaluation activities independently, with communications being managed by two 
alliance managers comprised of a designee from each of the Company and Novartis. 

Under the Novartis Agreement, Novartis is solely responsible for, and has sole decision-making authority with 

respect to, development and commercialization of the Novartis Licensed Products. In the event Novartis exercises a 
Novartis License Option, Novartis is required to use commercially reasonable efforts to develop and obtain regulatory 
approval for at least one Novartis Licensed Product for each Novartis Target for which it has exercised a Novartis 
License Option in (a) the United States and (b) at least three of the following countries: the United Kingdom, France, 
Germany, Italy, Spain and Japan (each of which, a “Novartis Major Market Country”), subject to certain limitations. 
Novartis is also required to use commercially reasonable efforts to commercialize each Novartis Licensed Product in the 
United States and at least three Novartis Major Market Countries where Novartis or its designated affiliates or 
sublicensees has received regulatory approval for such Novartis Licensed Product, subject to certain limitations. 

F-25 

 
 
 
 
 
 
 
 
During the Novartis Research Term, the Company has agreed to provide plasmids to Novartis for the 
production of TRACER capsids for evaluation upon request. The Company has also granted Novartis a non-exclusive 
license, effective upon an exercise of a Novartis License Option and in addition to its options for target-exclusive 
licenses under certain of the Company’s intellectual property described above, on a Novartis Licensed Capsid-by-
Novartis Licensed Capsid basis, under certain of the Company’s know-how to exploit the applicable Novartis Licensed 
Capsid as incorporated into Novartis Licensed Products containing the corresponding Novartis Payload. 

Under the terms of the Novartis Agreement, Novartis paid the Company an upfront payment of $54.0 million. 
Effective as of March 1, 2023, Novartis exercised its Novartis License Options to license novel capsids generated from 
the Company’s TRACER capsid discovery platform for use in gene therapy programs against two undisclosed Initial 
Novartis Targets. For more information, refer to Note 15 to the Company’s consolidated financial statements included 
elsewhere in this Annual Report on Form 10-K. 

Under the terms of the Novartis Agreement, each party owns the entire right, title, and interest in and to all 
patents or know-how controlled by such party and existing as of or before the Novartis Effective Date, or invented, 
developed, created, generated or acquired solely by or on behalf of such party after the Novartis Effective Date. Subject 
to certain specified exceptions, any patents and know-how that are invented or otherwise developed jointly by or on 
behalf of the parties during the term of the Novartis Agreement and in the course of the parties’ activities under the 
Novartis Agreement will follow inventorship under U.S. patent law. 

Subject to certain limitations and exceptions, the Company has agreed (a) during the Novartis Research Term, 

not to conduct any internal program or program on behalf of a third party that is directed to the development or 
commercialization of any Company’s capsids, or grant any third party or affiliate any right or license under the 
Company’s rights in such capsids, to exploit any therapeutic product containing a capsid in combination with a payload 
designed to have therapeutic effect on any of the Novartis Targets; and (b) after Novartis’s exercise of any Novartis 
License Option, not to grant any third party or affiliate any right or license under the Company’s patents to exploit any 
Novartis Licensed Capsid for the applicable Novartis Target. 

Unless earlier terminated, the Novartis Agreement expires on the expiration of the last-to-expire royalty term 
with respect to all Novartis Licensed Products in all countries. Subject to a cure period, either party may terminate the 
Novartis Agreement, in whole or in part, subject to specified conditions, in the event of the other party’s uncured 
material breach. Novartis may also terminate the Novartis Agreement, in whole or in part, subject to specified 
conditions, for the Company’s insolvency, the occurrence of a violation of global trade control laws, or for the 
Company’s non-compliance with certain anti-bribery or anti-corruption covenants. Novartis may terminate the Novartis 
Agreement, in whole or in part, for any or no reason upon ninety days’ written notice to the Company. 

Upon certain terminations for cause by Novartis, the licenses granted by the Company to Novartis under the 

Novartis Agreement shall become irrevocable and perpetual, and all milestone payments and royalties that would have 
otherwise been payable by Novartis under such licenses had the Novartis Agreement remained in effect would be 
substantially reduced. 

Accounting Analysis 

At inception, the Company determined the Novartis Agreement was a contract with a customer under ASC 606. 

The Company assessed the promised goods and services and determined that the Novartis Agreement contains three 
performance obligations consisting of three material rights, one for each of the Novartis License Options. The Company 
concluded that each Novartis License Option provides a material right as consideration for each option is less than the 
amount that the Company would otherwise have expected to receive outside the context of the contract. The promises at 
inception do not include the underlying goods or services that would be delivered upon exercise of the option, but rather 
represent the value to the customer of having the right to exercise the Novartis License Option at the specified exercise 
fee. Upon the exercise of a Novartis License Option, until March 4, 2025, while the Company is not obligated to conduct 
additional research activities upon any option exercise to identify additional proprietary capsids that may be useful for 
AAV gene therapies for the treatment of central nervous system or cardiovascular diseases, it has agreed to continue to 
disclose to Novartis, on a rolling basis, the performance characteristics identified for all such capsid candidates, if and 

F-26 

 
 
 
 
 
 
 
when available. Novartis may conduct additional evaluation of such capsid candidates and has the right to substitute any 
other capsid candidate for the Novartis Licensed Capsid it previously elected to license when it exercised the Novartis 
License Option. The Company determined that this promise to provide Novartis the ability to evaluate and potentially 
substitute other capsid candidates for the Novartis Licensed Capsid it previously elected to license when it exercised the 
Novartis License Option, if and when available, is an additional performance obligation in the arrangement (the 
“Novartis Substitution Right Performance Obligation”). The Company concluded the options for Additional Novartis 
Targets are not material rights as the price reflects the standalone selling price of the options. The Company will 
therefore account for the options for Additional Novartis Targets separately, if and when exercised. 

The Company received a nonrefundable, upfront payment of $54.0 million as consideration under the Novartis 

Agreement, which represents the transaction price at inception. Additional consideration to be paid to the Company upon 
exercise of the Novartis License Options or upon reaching certain milestones are excluded from the transaction price as 
they relate to option fees and milestones that could only be achieved subsequent to an option exercise. 

The Company allocated the transaction price to the three material rights based on their relative standalone 

selling prices. The estimated standalone selling price for each material right was based on an adjusted market assessment 
approach. The Company concluded that the market would be willing to pay an equal amount for each Novartis License 
Option on a standalone basis. The Company reached this conclusion after considering (i) the downstream economics 
including option fees, milestones and royalties related to each Novartis License Option being identical and (ii) 
comparable market data. The Company determined the standalone selling price for the Novartis Substitution Right 
Performance Obligation was insignificant to the allocation of the transaction price using the relative standalone selling 
price model and did not allocate any transaction price to the Novartis Substitution Right Performance Obligation, 
accordingly. This determination was supported by qualitative and quantitative assessments of the standalone selling price 
that considered the cost of identifying other potential capsid candidates and the likelihood of license substitution. As 
such, based on the relative standalone selling price for each of the three material rights, the allocation of the transaction 
price to the separate performance obligations is $18.0 million for each material right. 

The amount allocated to each material right was recorded as deferred revenue and was recognized upon the 

exercise of two Novartis License Options in 2023 and upon the expiration of the remaining Novartis License Option in 
2023. 

During the year ended December 31, 2022, the Company did not recognize any revenue related to the Novartis 

Agreement. As of December 31, 2022, the entire transaction price of $54.0 million is recorded as deferred revenue, 
current in the accompanying consolidated balance sheet. 

License Agreement with Touchlight IP Limited 

On November 3, 2022, the Company and Touchlight IP Limited (“Touchlight”) entered into a license 
agreement (the “Touchlight License Agreement”) to authorize historical use by the Company of a certain DNA 
preparation process (“Subject DNA Preparation Process”), and to authorize the prospective exploitation of TRACER 
Capsids created with the use of the Subject DNA Preparation Process. 

The terms of the Touchlight License Agreement include a one-time, non-refundable technology access fee of 

$5.0 million, which was paid during the fourth quarter of 2022. The Company recorded the $5.0 million to research and 
development expense in the year ended December 31, 2022, accordingly.  

The terms of the Touchlight License Agreement also include future milestone payments and low single-digit 

royalties payable to Touchlight if the Company or its program collaborators or licensees choose to utilize in a therapeutic 
product TRACER Capsids that were created with the historical use of the Subject DNA Preparation Process. 
Additionally, the Company is obligated to pay low single-digit royalties to Touchlight on future payments the Company 
receives in connection with licensing of TRACER capsids that were created with the historical use of the Subject DNA 
Preparation Process, excluding the licensing of or collaboration on any Company therapeutic programs. No milestone or 
royalty payments were due and payable as of December 31, 2022. 

F-27 

 
 
 
 
 
 
 
 
 
Other Agreements 

During the year ended December 31, 2016, the Company entered into a research and development funding 

arrangement with a non-profit organization that provides up to $4.0 million in funding to the Company upon the 
achievement of clinical and development milestones. The agreement provides that the Company repay amounts received 
under certain circumstances including termination of the agreement, and to pay an amount up to 2.6 times the funding 
received upon successful development and commercialization of any products developed. During the year ended 
December 31, 2017, the Company earned a milestone payment of $1.0 million. The Company evaluated the arrangement 
and concluded that it represents a research and development financing arrangement as it is probable that the Company 
will repay amounts received under the arrangement. As a result, the $1.0 million for the year ended December 31, 2017 
is recorded as a non-current liability in the consolidated balance sheet. 

Litigation 

The Company was not a party to any material legal matters or claims and did not have contingency reserves 

established for any litigation liabilities as of December 31, 2022 or 2021. 

10. Common stock 

As of December 31, 2022 and 2021, the Company had authorized 120,000,000 shares of common stock, at 

$0.001 par value per share. 

General 

The voting, dividend and liquidation rights of the holders of the common stock are subject to and qualified by 

the rights, powers and preferences of the holders of preferred stock. The common stock has the following characteristics: 

Liquidation 

The holders of shares of common stock are entitled to share ratably in the Company’s remaining assets 

available for distribution to its stockholders in the event of any voluntary or involuntary liquidation, dissolution or 
winding up of the Company or upon occurrence of a deemed liquidation event. 

Shares Reserved For Future Issuance 

Shares reserved for vesting of restricted stock awards under the 
Founder Agreements 
Shares reserved for exercise of outstanding stock options 
Shares reserved for vesting of outstanding restricted stock units   
Shares reserved for issuances under the 2015 Stock Option 
Plan 
Shares reserved for issuances under the 2015 Employee Stock 
Purchase Plan 

As of December 31,  

2022 

2021 

 45,000  
 6,199,571  
 1,112,563  

 137,255  
 5,013,193   
 806,379   

 3,536,932  

 4,374,539  

 1,884,309  
 12,778,375  

 1,659,574  
 11,990,940   

11. Stock-based compensation 

2014 Stock Option and Grant Plan 

In January 2014, the Company adopted the 2014 Stock Option and Grant Plan (the “2014 Plan”), under which it 

could grant incentive stock options, non-qualified stock options, restricted stock awards, unrestricted stock awards, or 
restricted stock units to purchase up to 823,529 shares of common stock to employees, officers, directors and consultants 
of the Company. 

F-28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
  
  
  
 
 
 
  
 
 
 
 
The terms of stock option agreements, including vesting requirements, were determined by the Board of 
Directors and were subject to the provisions of the 2014 Plan. Restricted stock awards granted by the Company generally 
vest based on each grantee’s continued service with the Company during a specified period following grant. Stock 
options granted to employees generally vest over four years, with 25% vesting on the one year anniversary and 75% 
vesting ratably, on a monthly basis, over the remaining three years. Stock options granted to non-employee consultants 
generally vest monthly over a period of one to four years. 

Founder Awards 

In January 2014, the Company issued 1,188,233 shares of restricted stock to its founders (each, a “Founder”) at 

an original issuance price of $0.0425 per share. Of the total restricted shares awarded to the Founders, 835,292 shares 
were slated to vest over one to four years, based on each Founder’s continued service to the Company in varying 
capacity as a Scientific Advisory Board member, consultant, director, officer or employee, as set forth in each grantee’s 
individual restricted stock purchase agreement.  

The remainder of the restricted stock awards were slated to vest upon the achievement of certain performance 

objectives as well as continued service to the Company, as set forth in the agreements. Stock-based compensation 
expense associated with these performance-based awards is recognized when the achievement of the performance 
condition is considered probable, using management’s best estimates. The Company has modified certain of the awards, 
including repurchasing a total of 131,470 shares underlying the awards through December 31, 2022, and modifying the 
vesting provisions such that the modified awards vest over time rather than based on performance. The stock-based 
compensation expense recorded related to these awards during the years ended December 31, 2022, 2021, and 2020 were 
immaterial to the Company’s consolidated financial statements. 

2015 Stock Option Plan  

In October 2015, the Company’s board of directors and stockholders approved the 2015 Stock Option and 

Incentive Plan (“2015 Stock Option Plan”), which became effective upon the completion of the IPO. The 2015 Stock 
Option Plan provides the Company with the flexibility to use various equity-based incentive and other awards as 
compensation tools to motivate its workforce. These tools include stock options, stock appreciation rights, restricted 
stock, restricted stock units, unrestricted stock, performance share awards and cash-based awards. The 2015 Stock 
Option Plan replaced the 2014 Plan. Any options or awards outstanding under the 2014 Plan remained outstanding and 
effective. The number of shares initially reserved for issuance under the 2015 Stock Option Plan is the sum of 
(a) 1,311,812 shares of common stock and (b) the number of shares under the 2014 Plan that are not needed to fulfill the 
Company’s obligations for awards issued under the 2014 Plan as a result of forfeiture, expiration, cancellation, 
termination or net issuances of awards thereunder. The number of shares of common stock that may be issued under the 
2015 Stock Option Plan is also subject to increase on the first day of each fiscal year by up to 4% of the Company’s 
issued and outstanding shares of common stock on the immediately preceding December 31.  

Effective January 1, 2016 and every anniversary thereafter an additional 4% of outstanding common stock was 

added to the Company’s 2015 Stock Option Plan pursuant to its “evergreen” provision, for future issuance. This has 
accumulated to a total of 10,771,368 shares through January 1, 2023. During the year ended December 31, 2022, the 
Company granted options to purchase 3,291,075 shares of common stock to employees and directors under the 2015 
Stock Option Plan. As of December 31, 2022, there were 3,536,932 shares available for future issuance under the 2015 
Stock Option Plan. 

2015 Employee Stock Purchase Plan  

In October 2015, the Company’s board of directors and stockholders approved the 2015 Employee Stock 

Purchase Plan (the “2015 ESPP”). Under the 2015 ESPP, all full-time employees of the Company are eligible to 
purchase common stock of the Company twice per year, at the end of each six-month payment period. During each 
payment period, eligible employees who so elect, may authorize payroll deductions in an amount of 1% to 10% (whole 
percentages only) of the employee’s base pay for each payroll period. At the end of each payment period, the 

F-29 

 
 
 
 
 
 
 
 
 
accumulated deductions are used to purchase shares of common stock from the Company at a discount. A total of 
262,362 shares of common stock were initially authorized for issuance under this plan.  

The 2015 ESPP became effective upon the completion of the IPO. Effective January 1, 2016 and every 

anniversary thereafter an additional 1% of outstanding common stock was added to the 2015 ESPP, pursuant to its 
evergreen provision, for future issuance. This has accumulated to a total of 2,692,838 shares through January 1, 2023. 
The Company issued 150,265 and 200,006 shares of common stock under the 2015 ESPP in the years ended December 
31, 2022 and 2021. As of December 31, 2022, there were 1,884,309 shares available for future purchase under the 2015 
ESPP. 

Inducement Awards 

In the years ended December 31, 2022, 2021, and 2020, the Company issued non-statutory stock options to 

purchase an aggregate of 390,000, 76,500 and 172,500 shares of the Company’s common stock and restricted stock unit 
awards for an aggregate of 163,000, 13,000 and 29,000 shares of the Company’s common stock, respectively, in each 
case outside of the Company’s 2015 Stock Option Plan as an inducement material to certain individuals’ acceptance of 
an offer of employment with the Company in accordance with Nasdaq Listing Rule 5635(c)(4).  

The stock options will vest over a four-year period, with 25% of the shares underlying the option award vesting 

on the first anniversary of the award and the remaining 75% of the shares underlying the award vesting monthly 
thereafter over the subsequent 36-month period. The restricted stock units vest over a three-year period, with 33% of the 
restricted stock units vesting on the first anniversary of the award, 33% of the restricted stock units vesting on the second 
anniversary, and the remaining restricted stock units vesting on the third anniversary.  

Stock-based Compensation Expense 

Total compensation cost recognized for all stock-based compensation awards in the statements of operations 

and comprehensive (loss) income is as follows: 

2022 

Year ended December 31,  
2021 
(in thousands) 

2020 

General and administrative 
Research and development 

Total stock-based compensation expense 

  $ 

$ 

 6,398   $ 
 2,946  
 9,344   $ 

 7,191   $ 
 4,133  
 11,324   $ 

 8,577  
 6,357  
 14,934  

Stock-based compensation expense by type of award included within the consolidated statements of operations 

and comprehensive (loss) income was as follows: 

Stock options 
Restricted stock awards and units 
Employee stock purchase plan awards 

  $ 

Total stock-based compensation expense 

$ 

Year ended December 31,  

2022 

2021 

2020 

(in thousands) 

 5,938   $ 
 3,215  
 191  
 9,344   $ 

 7,438  
 3,551  
 335  
 11,324  

$ 

$ 

 11,387  
 3,110  
 437  
 14,934  

F-30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
    
    
  
 
 
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
  
  
  
 
Restricted Stock Units 

A summary of the status of and changes in unvested restricted stock unit activity under the Company’s equity 

award plans for the year ended December 31, 2022 was as follows: 

Unvested restricted stock units as of December 31, 2021 

Awarded 
Vested 
Forfeited 

Unvested restricted stock units as of December 31, 2022 

      Weighted 
Average 
Grant Date 
Fair Value 
Per Unit 

Units 
 806,379   $ 
 964,480   $ 
 (436,611)  $ 
 (221,685)  $ 
 1,112,563   $ 

 7.26  
 4.29  
 6.92  
 5.05  
 5.27  

Stock-based compensation of restricted stock units is based on the fair value of the Company’s common stock 

on the date of grant and recognized over the vesting period. In the year ended December 31, 2022, the Company granted 
864,480 restricted stock units vesting in equal amounts, annually over three years, and 100,000 restricted stock units 
vesting in equal amounts, annually over four years. The stock-based compensation expense was $2.9 million, $3.3 
million, and $2.8 million for the years ended December 31, 2022, 2021, and 2020, respectively. 

As of December 31, 2022, the Company had unrecognized stock-based compensation expense related to its 

unvested restricted stock units of $3.7 million which is expected to be recognized over the remaining weighted average 
vesting period of 1.9 years. 

Stock Options 

A summary of the status of, and changes in, stock options was as follows: 

     Weighted      Remaining       Aggregate 
Intrinsic 
  Average   Contractual 
  Exercise  
Value 
      Price 

     (in years)       (in thousands)  

Life 

Shares 

Outstanding at December 31, 2021 

Granted 
Exercised 
Cancelled or forfeited 

Outstanding at December 31, 2022 
Exercisable at December 31, 2022 

 5,013,193   $ 12.69   
 3,681,075   $  5.17  
 (89,012)  $  7.07  
 (2,405,685)  $ 13.15  
 6,199,571   $  8.12  
 2,744,489   $ 10.56   

 7.9   $ 
 6.5   $ 

 6,095 
 2,287 

Using the Black-Scholes option pricing model, the weighted average fair value of options granted during the 

year ended December 31, 2022 was $3.60. The stock-based compensation expense related to stock option awards granted 
was $5.8 million, $7.3 million, and $11.2 million for the years ended December 31, 2022, 2021, and 2020, respectively.  

The fair value of each option was estimated at the date of grant using the Black-Scholes option pricing model 

with the following weighted-average assumptions: 

Risk-free interest rate 
Expected dividend yield 
Expected term (in years) 
Expected volatility 

Year ended December 31,  

2022 

2021 

2020 

 2.2 %     
 — %    
 6.0  
 79.4 %     

 0.9 %   
 — %   
 6.0  
 75.0 %   

 1.0 %    
 — %   
 6.0  
 73.7 %    

F-31 

 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
    
 
  
  
  
  
 
 
  
As of December 31, 2022, the Company had unrecognized stock-based compensation expense related to its 

unvested stock options of $12.8 million which is expected to be recognized over the remaining weighted average vesting 
period of 2.9 years. 

12. 401(k) Savings plan 

The Company has a defined-contribution savings plan under Section 401(k) of the Internal Revenue Code (the 

“401(k) Plan”). The 401(k) Plan covers all employees who meet defined minimum age and service requirements, and 
allows participants to defer a portion of their annual compensation on a pretax basis. The Company expensed 
approximately $0.9 million, $1.1 million, and $1.1 million related to employer contributions made during the years 
ended December 31, 2022, 2021, and 2020, respectively. 

13. Income taxes  

The Company recognized deferred tax assets and liabilities for the expected future tax consequences of events 
that have been recognized in the Company’s financial statements or tax returns. Under this method, deferred tax assets 
and liabilities are determined based on differences between the financial statement carrying amounts and the tax bases of 
the assets and liabilities using the enacted tax rates in effect in the years in which the differences are expected to reverse. 
A valuation allowance against deferred tax assets is recorded if, based on the weight of the available evidence, it is more 
likely than not that some or all the deferred tax assets will not be realized. The Company accounts for uncertain tax 
positions using a more-likely-than-not threshold for recognizing and resolving uncertain tax positions. The evaluation of 
uncertain tax positions is based on factors including, but not limited to, changes in the law, the measurement of tax 
positions taken or expected to be taken in tax returns, the effective settlement of matters subject to audit, new audit 
activity, and changes in facts or circumstances related to a tax position. The Company evaluates its tax positions on an 
annual basis. The provision for incomes taxes is as follows: 

Current 

Federal 
State 
Total current 

Deferred 

Federal 
State 

Total deferred 
Total tax provision 

Year ended December 31,  

2022 

2021 

2020 

(in thousands) 

$ 

$ 

 — 
 16 
 16 

 — 
 — 
 — 
 16 

$ 

$ 

 — 
 — 
 — 

 — 
 — 
 — 
 — 

$ 

$ 

 — 
 — 
 — 

 — 
 — 
 — 
 — 

F-32 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A reconciliation of the expected income tax provision computed using the federal statutory income tax rate at 

the Company’s effective tax rate for the years ended December 31, 2022, 2021, and 2020 is as follows: 

Income tax computed at federal statutory tax 
rate 
State taxes, net of federal benefit 
Provision to return 
General business credit carryovers 
Non-deductible expenses 
Other  
Change in valuation allowance 
Total 

Year ended December 31,  

2022 

2021 

2020 

 21.0 %  
 5.2 %  
 3.2 %  
 (3.5)%  
 (4.6)%  
 — %  
 (21.3)%  
 — %  

 21.0 %  
 6.6 %  
 4.9 %  
 3.2 %  
 (3.8)%  
 — %  
 (31.9)%  
 — %  

 21.0 %  
 (2.3)%  
 — %  
 (20.6)%  
 5.0 %  
 1.9 %  
 (5.0)%  
 — %  

The Company has historically incurred net operating losses (“NOLs”). As of December 31, 2022, the Company 

had federal and state net operating loss carryforwards of $175.1 million and $166.5 million, respectively. As of 
December 31, 2022, the Company had federal and state research and development tax credit carryforwards of $24.0 
million and $9.6 million, respectively, which expire beginning in 2033. As of December 31, 2021, the Company had 
state investment credits of $0.5 million, which expire beginning in 2023. 

The significant components of the Company’s deferred tax assets and (liabilities) as of December 31, 2022 and 

2021 are as follows: 

Deferred tax assets: 

Net operating loss carryforward 
Tax credit carryforward 
Lease liability 
Deferred revenue 
Stock compensation 
Non-deductible accruals and reserves 
Capitalized research expenses 
Intangibles 
Other temporary differences 
Total deferred tax assets 
Less valuation allowance 
Net deferred tax assets 

Deferred tax liabilities 
Right of use assets 
Depreciation and amortization 
Other temporary differences 

Net deferred taxes 

As of December 31,  

2022 

2021 

(in thousands) 

$ 

 47,282 
 32,060 
 6,318 
 17,984 
 4,630 
 1,603 
 14,351 
 610 
 (1) 
 124,837 
 (117,416) 
 7,421 

 (4,231) 
 (3,190) 
 — 
 — 

$ 

 56,756  
 30,122  
 12,012  
 11,485  
 7,784  
 1,507  
 —  
 664  
 —  
 120,330  
 (107,563) 
 12,767  

 (9,128) 
 (3,632) 
 (7) 
 —  

$ 

$ 

As required by ASC 740, management has evaluated the positive and negative evidence bearing upon the 

realizability of its deferred tax assets, which principally comprise NOL carryforwards, research and development credit 
carryforwards, and lease liability. Management has determined that it is more likely than not that the Company will not 
recognize the benefits of its federal and state deferred tax assets, and as a result, a valuation allowance of $117.4 million 
and $107.6 million has been established at December 31, 2022 and 2021, respectively. The change in valuation 
allowance was $9.8 million for the year ended December 31, 2022. The primary reason for the difference between the 
income tax provision recorded by the Company and the amount of income tax provision at statutory income tax rates was 
the change in the valuation allowance.  

F-33 

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
  
  
 
 
  
  
 
 
  
  
  
  
  
  
    
 
 
 
 
 
  
 
 
 
 
 
At December 31, 2022 and 2021, the Company had no unrecognized tax benefits. The Company has not as yet 

conducted a study of its research and development credit carryforwards. This study may result in an adjustment to the 
Company’s research and development credit carryforwards; however, until a study is completed, and any adjustment is 
known, no amounts are being presented as an uncertain tax position. A full valuation allowance has been provided 
against the Company’s research and development credits, and if an adjustment is required, this adjustment would be 
offset by an adjustment to the valuation allowance. Thus, there would be no impact to the balance sheets or statements of 
operations if an adjustment were required. 

Interest and penalty charges, if any, related to unrecognized tax benefits would be classified as income tax 

expense in the accompanying statements of operations. As of December 31, 2022 and 2021, the Company has no accrued 
interest related to uncertain tax positions. Since the Company is in a loss carryforward position, it is generally subject to 
examination by the U.S. federal, state, and local income tax authorities for all tax years in which a loss carryforward is 
available. 

14. Related-party transactions  

During the years ended December 31, 2022, 2021, and 2020, the Company received board and scientific 

advisory services from two of its prior executives, Steven M. Paul, M.D., the Company’s former President and Chief 
Executive Officer, and Dinah Sah, Ph.D., the Company’s former Chief Scientific Officer. As of December 31, 2020, Dr. 
Paul’s consulting agreement was complete. The total amount of fees paid to Dr. Paul for services provided during the 
year ended December 31, 2020 was $0.2 million. The total amount of fees paid to Dr. Sah for services provided during 
the years ended December 31, 2022, 2021 and 2020 was $0.5 million, $0.2 million, and $0.4 million, respectively. 

During the year ended December 31, 2022, the Company received advisory services related to strategic 
planning, operations, and management from Alfred Sandrock, M.D., Ph.D., the Company’s current President and Chief 
Executive Officer and a member of the Company’s Board of Directors, before he commenced service in the capacity of 
President and Chief Executive Officer in March 2022. The total amount of fees paid to Dr. Sandrock for services 
provided was $60,000 for the year ended December 31, 2022. 

Under the 2019 Neurocrine Collaboration Agreement, the Company and Neurocrine have agreed to conduct 

research, development and commercialization activities for certain of the Company’s AAV gene therapy products 
(Note 9). Amounts due from Neurocrine are reflected as related party collaboration receivables. As of December 31, 
2022, the Company recorded approximately $0.3 million in related party collaboration receivables. 

F-34 

 
 
 
 
 
 
 
15. Subsequent events 

2023 Neurocrine Collaboration 

On January 8, 2023, the Company entered into the 2023 Neurocrine Collaboration Agreement, with Neurocrine 

for the research, development, manufacture and commercialization of gene therapy products directed to the gene that 
encodes glucosylceramidase beta 1 (“GBA1”) for the treatment of Parkinson’s disease and other diseases associated with 
GBA1 (the “GBA1 Program”) and three new programs focused on the research, development, manufacture and 
commercialization of gene therapies designed to address central nervous system diseases or conditions associated with 
rare genetic targets (the “2023 Discovery Programs” and, collectively with the GBA1 Program, the "2023 Neurocrine 
Programs”). 

Under the terms of the 2023 Neurocrine Collaboration Agreement, Neurocrine paid to the Company an upfront 

payment of approximately $136.0 million (the “Upfront Collaboration Payment”) and approximately $39.0 million as 
consideration (the “Share Consideration”) for an equity purchase of 4,395,588 shares of the Company’s common stock 
(the “Shares”) in February 2023. The 2023 Collaboration Agreement also provides for aggregate development milestone 
payments from Neurocrine for gene therapy products arising under the 2023 Neurocrine Programs (the “2023 
Collaboration Products”) under (a) the GBA1 Program of up to $985.0 million; and (b) each of the three 2023 Discovery 
Programs of up to $175.0 million for each 2023 Discovery Program. The Company may be entitled to receive aggregate 
commercial milestone payments for up to two 2023 Collaboration Products under the GBA1 Program of up to $950.0 
million per 2023 Collaboration Product and for one 2023 Collaboration Product under each 2023 Discovery Program of 
up to $275.0 million per 2023 Discovery Program. 

 The 2023 Neurocrine Collaboration Agreement became effective on February 21, 2023, upon expiration of the 

applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended. On February 
23, 2023, the Company received the Upfront Collaboration Agreement and the Share Consideration and issued and sold 
to Neurocrine the Shares pursuant to the applicable stock purchase agreement. 

In connection with the execution of the 2023 Neurocrine Collaboration Agreement, the Company amended and 

restated their existing investor agreement on January 8, 2023 (the “2023 Neurocrine Amended and Restated Investor 
Agreement”), providing for standstill and lock-up restrictions and a voting agreement with respect to shares of the 
Company owned by Neurocrine. 

Novartis Option Exercises 

Effective as of March 1, 2023, Novartis exercised its Novartis License Options to license novel capsids 

generated from the Company’s TRACER capsid discovery platform for use in gene therapy programs against two 
undisclosed Initial Novartis Targets. With Novartis’ option exercise on two Initial Novartis Targets, the Company will 
receive a $25.0 million option exercise payment during the first half of 2023, and is eligible to receive associated 
potential development, regulatory, and commercial milestone payments, as well as mid- to high-single-digit tiered 
royalties based on net sales of the Novartis Licensed Products incorporating the Novartis Licensed Capsids. The two 
Initial Novartis Targets licensed are distinct from targets in the Company’s internal and partnered pipeline. In addition, 
over the next 18 months, Novartis retains the right to expand the agreement to include options to license capsids for up to 
two Additional Novartis Targets, subject to their availability, for a fee of $18.0 million per Additional Novartis Target. 
Under such an expansion, the Company would be eligible to receive a $12.5 million license option exercise fee for each 
Additional Novartis Target exercised, as well as future potential milestone payments per Additional Novartis Target and 
tiered mid- to high-single digit royalties on the Novartis Licensed Products incorporating the Novartis Licensed Capsids. 

Novartis elected not to license a capsid for one Initial Novartis Target under the Novartis Agreement prior to the 

expiration of the applicable Novartis License Option. As a result, the non-exclusive research license that we granted to 
Novartis in connection with this Initial Novartis Target has terminated, the Novartis Research Term for this Initial 
Novartis Target has expired, and we are no longer eligible to receive development, regulatory, and commercial milestone 
payments or royalties in connection with this Initial Novartis Target. All capsid rights with respect to that Initial Novartis 
Target have returned to the Company. 

F-35 

 
 
 
 
 
 
 
 
 
EXHIBIT INDEX 

Exhibit 
No. 

Description 

Form or 
Schedule       

3.1 

  Amended and Restated Certificate of 

8-K 

Incorporation of the Registrant 

Incorporated by Reference to: 

Exhibit 
No. 
3.1 

Filing 
Date with 
SEC 

SEC File 
Number 

Filed  
Herewith 

  11/16/2015    001-37625   

3.2 

  Amended and Restated By-Laws of the 

8-K 

3.2 

  11/16/2015    001-37625   

Registrant 

4.1 

  Specimen Common Stock Certificate of 

10-K 

4.1 

  03/14/2018    001-37625   

the Registrant 

4.4 

  Description of Registrant’s Securities 

10-K 

4.4 

  03/03/2020    001-37625   

10.1# 

  2014 Stock Option and Grant Plan and 
forms of award agreements thereunder 

  S-1/A 

10.1 

  10/28/2015    333-207367   

10.2# 

  2015 Stock Option and Incentive Plan 

  S-1/A 

10.2 

  10/28/2015    333-207367   

and forms of award agreements 
thereunder 

10.3† 

  Collaboration Agreement, by and 
between the Registrant and Sanofi 
Genzyme Corporation, dated February 
11, 2015 

  S-1/A 

10.3 

  11/06/2015    333-207367   

10.4* 

  Termination Agreement, by and between 

10-Q 

10.3 

  08/09/2019    001-37625   

the Registrant and Genzyme 
Corporation, dated June 14, 2019 

10.5* 

  Amended and Restated Option and 

10-Q 

10.4 

  08/09/2019    001-37625   

License Agreement, by and between the 
Registrant and Genzyme Corporation, 
dated June 14, 2019 

10.6* 

  First Amendment to Amended and 

10-Q 

10.1 

  11/09/2020    001-37625   

Restated Option and License Agreement 
with Genzyme Corporation, dated 
September 20, 2020 

10.7† 

  Collaboration and License Agreement, 
by and between the Registrant and 
Neurocrine Biosciences, Inc., dated 
January 28, 2019 

10-K 

10.28 

  02/26/2019    001-37625   

10.8 

  Amendment No. 1 to the Collaboration 

10-Q 

10.5 

  08/09/2019    001-37625   

and License Agreement, by and between 
the Registrant and Neurocrine 
Biosciences, Inc., dated June 14, 2019 

10.09*    Option and License Agreement, by and 
between the Registrant and Pfizer Inc., 
dated October 1, 2021 

10-Q 

10.2 

  11/02/21 

  001-37625   

 
 
 
 
 
     
     
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.10 

  Lease Agreement, by and between the 
Registrant and UP 45/75 Sidney Street, 
LLC, dated April 1, 2014 

  S-1/A 

10.5 

  10/28/2015    333-207367   

10.11 

  First Amendment to the Lease 

10-Q 

10.5 

  05/12/2016    001-37625   

Agreement, by and between the 
Registrant and UP 45/75 Sidney Street, 
LLC, dated December 23, 2015 

10.12 

  Second Amendment to the Lease 
Agreement, by and between the 
Registrant and UP 45/75 Sidney Street, 
LLC, dated February 5, 2018 

10.13 

  Third Amendment to the Lease 
Agreement, by and between the 
Registrant and UP 45/75 Sidney Street, 
LLC, dated June 1, 2018 

8-K 

10.1 

  02/07/2018    001-37625   

8-K 

10.1 

  06/05/2018    001-37625   

10.14 

  Sublease Agreement, by and between 

10-Q 

10.1 

  11/02/2021    001-37625   

Registrant and BioNTech US Inc., dated 
September 3, 2021 

10.15 

  Lease Agreement, by and between the 
Registrant and UP 64 Sidney Street, 
LLC, dated December 23, 2015 

10-Q 

10.6 

  05/12/2016    001-37625   

10.16 

  First Amendment to the Lease 

8-K 

10.2 

  06/05/2018    001-37625    

Agreement, by and between the 
Registrant and UP 64 Sidney Street, 
LLC, dated June 1, 2018 

10.17 

  Lease Agreement, by and between the 
Registrant and HCP/King 75 Hayden 
LLC, dated March 16, 2020 

10.18 

  Form of Indemnification Agreement to 
be entered into between the Registrant 
and its directors  

10.19 

  Form of Indemnification Agreement to 
be entered into between the Registrant 
and its executive officers 

8-K 

10.1 

  03/19/2020    001-37625   

  S-1/A 

10.9 

  10/28/2015    333-207367  

  S-1/A 

10.10 

  10/28/2015    333-207367   

10.20# 

  2015 Employee Stock Purchase Plan 

  S-1/A 

10.12 

  10/28/2015    333-207367   

10.21#    Amendment No. 1 to the 2015 Employee 

10-K 

10.21 

  03/14/2018    001-37625   

Stock Purchase Plan 

10.22#    Retirement Agreement, by and between 

8-K 

10.1 

  05/21/2019    001-37625   

the Registrant and Dinah Sah, Ph.D., 
dated May 20, 2019 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.23#    Employment Agreement, by and 

8-K 

10.2 

  05/19/2021    001-37625   

between the Registrant and Michael 
Higgins, dated May 19, 2021 

10.24#    Employment Agreement, by and 

8-K 

10.3 

  05/19/2021    001-37625   

between the Registrant and Glenn Pierce, 
M.D., Ph.D., dated May 19, 2021 

10.25#    Amendment No. 1 to Employment 

8-K 

10.1 

  06/08/2021    001-37625   

Agreement, by and between the 
Registrant and Glenn Pierce, dated June 
7, 2021 

10.26#    Employment Agreement, by and 

10-Q 

10.5 

  05/07/2019    001-37625   

between the Registrant and Robert W. 
Hesslein, dated January 15, 2019 

10.27#    Amended and Restated Employment 

8-K 

10.2 

  02/03/2022    001-37625   

Agreement, by and between the 
Registrant and Robin Swartz, effective 
as of February 7, 2022 

10.28#    Consulting Agreement, by and between 

10-Q 

10.6 

  08/09/2019    001-37625   

the Registrant and Dinah Sah, Ph.D., 
dated June 28, 2019 

10.29#    Amendment No. 1 to the Consulting 

10-Q 

10.2 

  11/06/2019    001-37625   

Agreement, by and between the 
Registrant and Dinah Sah, Ph.D., dated 
September 16, 2019 

10.30#    Consulting Agreement by and between 

8-K 

10.1 

  02/03/2022    001-37625   

the Registrant and Alfred Sandrock, 
effective as of February 7, 2022 

10.31#    Form of Non-Qualified Stock Option 
Agreement for Inducement 

10-K 

10.27 

  02/26/2019    001-37625   

10.32#    Form of Restricted Stock Unit 

10-K 

10.33 

  02/26/2019    001-37625   

Agreement for Inducement 

10.33 

  Sales Agreement, by and between the 
Registrant and Cowen and Company, 
LLC, dated November 8, 2022 

S-3 

1.2 

  11/08/2022    333-268240   

10.34#    Consulting Agreement by and between 

10-K 

10.38 

  03/08/2022    001-37625   

the Registrant and Allison Dorval, dated 
as of November 26, 2021 

10.35*    Consulting Agreement by and between 

8-K 

10.1 

  02/03/2022    001-37625   

the Registrant and Alfred Sandrock, 
effective as of February 7, 2022 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.36 

  Option and License Agreement by and 
between the Registrant and Novartis 
Pharma AG, dated March 4, 2022 

10.37#    Employment Agreement, by and 

8-K 

10.1 

  03/22/2022    001-37625   

between the Registrant and Alfred 
Sandrock, M.D., Ph.D., effective as of 
March 22, 2022. 

10.38#    Consulting Agreement by and between 
the Registrant and Glenn Pierce, M.D., 
Ph.D., effective as of June 6, 2022 

10.39 

  Lease Termination Agreement by and 
between the Registrant and BRE-BMR 
Pilgrim & Sidney LLC, dated as of June 
22, 2022 

10.40 

  Sublease Termination Agreement by and 
between the Registrant and BioNTech 
US, Inc., dated as of June 22, 2022 

10.41 

  Employment Agreement by and between 
the Registrant and Peter Pfreundschuh, 
effective as of September 7, 2022 

8-K 

10.1 

  06/07/2022    001-37625   

8-K 

10.1 

  06/23/2022    001-37625   

8-K 

10.2 

  06/23/2022    001-37625   

8-K 

10.1 

  09/07/2022    001-37625   

10.42 

  Second Amended and Restated 

8-K 

10.2 

  09/07/2022    001-37625   

Employment Agreement by and between 
the Registrant and Todd Carter, Ph.D., 
effective as of September 7, 2022 

10.43 

  Patent and Know-How Licence between 

the Registrant and Touchlight IP 
Limited, dated as of November 3, 2022 

10.44 

  Stock Purchase Agreement by and 

between the Registrant and Neurocrine 
Biosciences, Inc., dated as of January 8, 
2023 

10.45 

  Collaboration and License Agreement by 

and between the Registrant and 
Neurocrine Biosciences, Inc., dated as of 
January 8, 2023 

10.46 

  Amended and Restated Investor 
Agreement by and between the 
Registrant and Neurocrine Biosciences, 
Inc., dated as of January 8, 2023 

10.47#    Transition, Separation and Release of 

8-K 

10.1 

  02/23/2023    001-37625   

Claims Agreement, by and between the 
Company and Robert W. Hesslein, dated 
February 22, 2023. 

21.1 

  Subsidiaries of the Registrant. 

X 

X 

X 

X 

X 

X 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
23.1 

  Consent of Ernst & Young, Independent 
Registered Public Accounting Firm. 

24.1 

  Power of Attorney (see signature page of 

this Annual Report on Form 10-K). 

31.1 

31.2 

  Certification of Principal Executive 
Officer pursuant to Exchange Act 
Rules 13a-14 or 15d-14. 

  Certification of Principal Financial 
Officer pursuant to Exchange Act 
Rules 13a-14 or 15d-14. 

32.1+ 

  Certifications of Principal Executive 

Officer and Principal Financial Officer 
pursuant to Exchange Act Rules 13a-
14(b) or 15d-14(b) and 18 U.S.C. 
Section 1350. 

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X 

X 

X 

#     Management contract or compensatory plan or arrangement filed in response to Item 15(a)(3) of the Instructions to 

the Annual Report on Form 10-K. 

†     Confidential treatment has been granted as to certain portions, which portions have been omitted and separately filed 

with the Securities and Exchange Commission. 

*   Portions of this exhibit have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
+     The certification furnished in Exhibit 32.1 hereto is deemed to be furnished with this Annual Report on Form 10-K 

and will not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, 
except to the extent that the Registrant specifically incorporates it by reference. 

 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has 

duly caused this Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized. 

SIGNATURES  

March 7, 2023 

VOYAGER THERAPEUTICS, INC. 
By:

/s/ Alfred Sandrock, M.D., Ph.D. 
Alfred Sandrock, M.D., Ph.D. 
Chief Executive Officer, President, and Director 

SIGNATURES AND POWER OF ATTORNEY  

We, the undersigned directors and officers of Voyager Therapeutics, Inc. (the “Company”), hereby severally 

constitute and appoint Alfred Sandrock and Peter Pfreundschuh, and each of them singly, our true and lawful attorneys, 
with full power to them, and to each of them singly, to sign for us and in our names in the capacities indicated below, 
any and all amendments to this Annual Report on Form 10-K, and to file or cause to be filed the same, with all exhibits 
thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said 
attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite and 
necessary to be done in connection therewith, as fully to all intents and purposes as each of us might or could do in 
person, and hereby ratifying and confirming all that said attorneys, and each of them, or their substitute or substitutes, 
shall do or cause to be done by virtue of this Power of Attorney. 

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has 

been signed by the following persons in the capacities and on the dates indicated. 

Name 

Title 

Date 

/s/Alfred Sandrock, M.D., Ph.D.  Chief Executive Officer, President, and Director 
Alfred Sandrock, M.D., Ph.D.    (Principal Executive Officer) 

/s/Peter P. Pfreundschuh 
Peter P. Pfreundschuh 

  Chief Financial Officer  
  (Principal Financial and Accounting Officer) 

  March 7, 2023 

  March 7, 2023 

/s/Michael Higgins 
Michael Higgins 

  Director (Chairman of the Board) 

  March 7, 2023 

/s/Grace E. Colón, Ph.D. 
Grace E. Colón, Ph.D. 

  Director 

/s/Jim Geraghty 
Jim Geraghty 

  Director 

/s/Steven Hyman, M.D. 
Steven Hyman, M.D. 

  Director 

/s/Catherine J. Mackey, Ph.D.    Director 

Catherine J. Mackey, Ph.D. 

/s/Jude Onyia, Ph.D. 
Jude Onyia, Ph.D. 

  Director 

/s/Glenn Pierce, M.D., Ph.D.    Director 

Glenn Pierce, M.D., Ph.D. 

/s/Nancy Vitale 
Nancy Vitale 

  Director 

  March 7, 2023 

  March 7, 2023 

  March 7, 2023 

  March 7, 2023 

  March 7, 2023 

  March 7, 2023 

  March 7, 2023 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
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LEADERSHIP TEAM

BOARD OF DIRECTORS 

Alfred Sandrock, M.D., Ph.D.  
Director, President and  
Chief Executive Officer

Todd Carter 
Chief Scientific Officer

Robert W. Hesslein*  
General Counsel

Trista Morrison
Chief of Staff, SVP Corporate Affairs

Allen Nunnally* 
Chief Business Officer

Peter P. Pfreundschuh
Chief Financial Officer

Michelle Quinn Smith 
Chief Human Resources Officer

Robin Swartz 
Chief Operating Officer

*Outgoing officer/leadership team member

Voyager Therapeutics, Inc.
64 Sidney Street 
Cambridge, MA 02139

Michael Higgins (Chair) 

Catherine J. Mackey, Ph.D.

Board Member: Pulmatrix, Inc. (Chair);  
Nocion Therapeutics, Inc.;  
Camp4 Therapeutics Corporation;  
Sea Pharmaceuticals, LLC;  
KinDex Pharmaceuticals, Inc.

Grace E. Colón, Ph.D.

Board Member: CareDx, Inc.;  
ProterixBio, Inc. (Executive Chair); 
Massachusetts Institute of 
Technology (MIT) Corp. (term member); 
Biotechnology Innovation Organization 

James A. Geraghty  

Chairman of the Board of Directors:  
Orchard Therapeutics PLC;  
Pieris Pharmaceuticals, Inc.

Board Member:  
Fulcrum Therapeutics, Inc.

Steven Hyman, M.D. 

Board Member: Cyclerion Therapeutics, 
Inc.; Stanley Center for Psychiatric 
Research at the Broad Institute of 
Harvard and MIT

Faculty Member, Broad Institute

Distinguished Service Professor of  
Stem Cell and Regenerative Biology, 
Harvard University 

Board Member: Avid Bioservices, Inc.; 
IDEAYA Biosciences, Inc.; Rady Children’s 
Hospital; Rady Children’s Institute for 
Genomic Medicine

Jude Onyia, Ph.D.

Chief Scientific Officer,  
Neurocrine Biosciences, Inc.

Glenn Pierce, M.D., Ph.D. 

Board Member:  
World Federation of Hemophilia

Entrepreneur-in-Residence,  
Third Rock Ventures

Consultant: Voyager Therapeutics, Inc.

Alfred Sandrock, M.D., Ph.D. 

Director, President and Chief Executive 
Officer, Voyager Therapeutics, Inc.

Board Member: Verge Genomics, Inc.; 
Atalanta Therapeutics, Inc.;  
Transition Bio, Inc.; Neurimmune AG 

Nancy Vitale 

Chief People Officer, Omada Health, Inc.

Legal Counsel 
Wilmer Cutler Pickering Hale and Dorr LLP; 
Boston, MA / New York, NY

Independent Auditors 
Ernst & Young LLP; Boston, MA

Transfer Agent and Registrar 
Computershare Trust Company, N.A.; 
Canton, MA

Annual Meeting 
The Annual Meeting of Stockholders  
will be held June 6, 2023, 9:00 am ET

2022 

ANNUAL REPORT