Today, for Middle East companies, spin-offs
have a critical strategic advantage.
transactions have the ability to create new opportunities for companies.
Our results suggest that, on both growth indicators, spinoffs resulting from the exploitation of an opportunity by employees outperform corporate spin-offs
initiated by incumbent firms and spin-offs
that are the result of unfavorable developments in the incumbent.
Our motivations for separating spin-offs
into sponsored and conventional spin-offs
Shane demonstrates that spin-offs
are "an important part of the economic landscape'.
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.
For example, in a spin-off
, the original option no longer has the economic value it had prior to the restructuring, because the entities have been separated and the sum of the separate economic parts may not equal the original economic whole.
, Split-Up and Split-Off Transactions
Usually, the amount of tax at risk, the size and complexity of the transaction, and the presence of public shareholders require obtaining an advance ruling from the Internal Revenue Service when the taxDaver is planning a spin-off
Cendant will refinance its public corporate debt securities upon the completion of 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.