Will OpenAI's future IPO be the peak moment of this AI boom? This week, OpenAI completed a structural adjustment. From its founding as a nonprofit organization in 2015, after multiple structural changes, it now has a new framework: a nonprofit organization called OpenAI Foundation managing a public-benefit company called OpenAI Group. The restructuring converts early investors' investments into common equity and removes the cap on shareholder financial returns, clearing regulatory hurdles for a potential IPO. On October 30, according to Reuters citing insiders, OpenAI is considering going public with a valuation of up to $1 trillion, with plans to file for an IPO with securities regulators as early as the second half of 2026, aiming to officially list in 2027. Sam Altman also mentioned in a public livestream: 'Considering our capital needs, an IPO is a possible option.' It seems like the IPO timeline has already been set. So, the question is, will OpenAI's IPO in late 2026 or early 2027 be the 'peak moment' of this AI boom?