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  2. Internal Revenue Code section 355 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The three types of corporate divisions are commonly known as spin-offs, split-offs and split-ups. The spin-off involves a distribution of property to shareholders without the surrender of any stock, which thus resembles a dividend. The split-off resembles a redemption because the shareholders have relinquished stock of the distributing corporation.

  3. What Are Corporate Spinoffs and How Do They Impact Investors?

    www.aol.com/finance/corporate-spinoffs-impact...

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  4. Equity carve-out - Wikipedia

    en.wikipedia.org/wiki/Equity_carve-out

    Equity carve-out (ECO), also known as a split-off IPO or a partial spin-off, is a type of corporate reorganization, in which a company creates a new subsidiary and subsequently IPOs it, while retaining management control. [1] [2] Only part of the shares are offered to the public, so the parent company retains an equity stake in the subsidiary ...

  5. Corporate spin-off - Wikipedia

    en.wikipedia.org/wiki/Corporate_spin-off

    Spin-offs also allow high-growth divisions, once separated from other low-growth divisions, to command higher valuation multiples. [5] In most cases, the parent company or organization offers support doing one or more of the following: Investing equity in the new firm; Being the first customer of the spin-off that helps create cash flow

  6. Why Investors Get Cash in Lieu of Fractional Shares - AOL

    www.aol.com/why-investors-cash-lieu-fractional...

    This tends to happen after a company restructures stock with a stock split, a merger or acquisition and a spin off. If you get a payment outside of a 401(k) or IRA plan, you will have to pay ...

  7. Corporate action - Wikipedia

    en.wikipedia.org/wiki/Corporate_action

    Examples of corporate actions include stock splits, dividends, mergers and acquisitions, rights issues, and spin-offs. [ 1 ] Some corporate actions such as a dividend (for equity securities) or coupon payment (for debt securities) may have a direct financial impact on the shareholders or bondholders; another example is a call (early redemption ...

  8. Comcast announces plan to spin off TV networks including ...

    www.aol.com/finance/comcast-announces-plan-spin...

    Comcast said that after the spin-off, NBCUniversal will continue to receive about $40 billion in annual content and experiences revenue. The change will create a shakeup in Comcast's corporate ...

  9. Reverse Morris Trust - Wikipedia

    en.wikipedia.org/wiki/Reverse_Morris_Trust

    The transaction included a $1.8 billion one-time special cash payment to Lockheed Martin. Lockheed Martin shareholders received 50.5% equity in Leidos. [5] On February 2, 2017, Entercom announced that it had agreed to acquire CBS Radio. The sale was conducted using a Reverse Morris Trust so that it was tax-free. [6]