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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?

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  4. 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

  5. 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 ...

  6. 3 Recent Spin-Off Stocks Worth A Spot in Your Portfolio

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    A stock spin-off takes place when a public company divests itself of one (or several) of its units, which becomes a separate compa. Spin-off stocks have been in the limelight in recent weeks. For ...

  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. Robinhood Gives Retail Investors Access to IPOs, Ahead of ...

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    Platform trading app Robinhood, which is about to go public, announced it would allow retail investors access to IPO shares, in a move to "democratize IPOs for all," in line with its mission to...

  9. Reverse Morris Trust - Wikipedia

    en.wikipedia.org/wiki/Reverse_Morris_Trust

    The parent company completes a spin-off of a subsidiary to the parent company's shareholders. Under Internal Revenue Code section 355, this could be tax-free if certain criteria are met. The former subsidiary (now owned by the parent company's shareholders, but separate from the parent company) then merges with a target company to create a ...