S&P Dow Jones Indices' current practice is to evaluate spin-offs
using a market determined price, if available.
Our motivations for separating spin-offs
into sponsored and conventional spin-offs
The IRS has offered three alternative representations the company may make with respect to whether a spin-off
and an acquisition of shares in the Parent or Spinco before or after the spin-off
are part of a plan under section 355(e).
By combining a tax-free spin-off
distribution under section 355 with a subsequent acquisition of either the distributing or controlled corporation by way of one of the methods for taxfree reorganizations (e.
Corporate Law Issues in Spin-Off
, Split-Up and Split-Off Transactions
Generally, the IRS will be taking a more active role in scrutinizing the motivations and purposes of the spin-off
than in the past.
will address what has been driving the dramatic increase in the number and types of spin-offs
witnessed over the past few years in the opening address.
While Fitch finds the latest changes and revised guidance somewhat disconcerting, it appears that outstanding senior unsecured debt will be retired with the spin-offs
of Real Estate Services and Hospitality.
The Board evaluated the Committee's recommendations, considered the rules regarding spin-offs
, and determined that COG was qualified to be spun-off at this time.
DALLAS -- Rapidly Growing Company Anticipates Three Spin-offs
in 2005 with Homeland Security Subsidiary Spin-off
By combining the traditional technology service business with the emerging technology value-added, not only are the higher profits from the emerging technology products blended in for improved net profits, an entirely new income line is added to the overall business -- equity income through equity dividend spin-offs
eCom, which has spun off its ten wholly owned subsidiaries as independent public companies, plans to now expand the remaining spin-offs
by acquiring established businesses similar to ACH and F4W.