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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/corporate-spinoffs-impact-investors...

    What Does a Spinoff Mean for Investors? In a spinoff, a parent company typically distributes shares in the new company to current parent company shareholders on a pro rata basis, meaning the ...

  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. 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]

  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. Bogen Board Declares Cash Dividend; Shareholders Approve ...

    www.aol.com/news/2012-12-06-bogen-board-declares...

    The article Bogen Board Declares Cash Dividend; Shareholders Approve Bogen Corporation Spin-off originally appeared on Fool.com. Try any of our Foolish newsletter services free for 30 days .

  8. 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 ...

  9. Make Money in Spinoffs the Easy Way - AOL

    www.aol.com/news/2012-03-02-make-money-in-spin...

    Exchange-traded funds offer a convenient way to invest in sectors or niches that interest you. If you like the idea of investing in spun-off companies because many of them are being spun off to ...

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