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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. Corporate spin-off - Wikipedia

    en.wikipedia.org/wiki/Corporate_spin-off

    Spin-offs occur when the equity owners of the parent company receive equity stakes in the newly spun off company. [6] For example, when Agilent Technologies was spun off from Hewlett-Packard (HP) in 1999, the stockholders of HP received Agilent stock. A company not considered a spin-off in the SEC's definition (but considered by the SEC as a ...

  4. List of largest corporate spin-offs - Wikipedia

    en.wikipedia.org/wiki/List_of_largest_corporate...

    Spin-off entity Transaction value (in billions USD) Inflation adjusted (in billions 2022 USD) Ref 1 2024 General Electric Company: GE Aerospace, GE Vernova, GE Healthcare: 191 191 [1] 2 2008 Altria Group: Philip Morris International: 108 141 [2] [3] 3 2000 BCE: Nortel: 60 97 [3] 4 2013 Abbott Laboratories: AbbVie: 56 67 [3] 5 2015 eBay: PayPal ...

  5. Are these Spin Offs Second Hand Goods? - AOL

    www.aol.com/news/2014-03-26-are-these-spin-offs...

    The spin-off is a time-honored corporate transaction. So it's not unusual that American Realty Capital Properties and Simon Property Group have plans to separate out some of their properties as ...

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

    www.aol.com/news/3-recent-spin-off-stocks...

    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. Stub (stock) - Wikipedia

    en.wikipedia.org/wiki/Stub_(stock)

    A stub is the capital stock representing the remaining equity in a corporation left over after a major cash or security distribution from a buyout, a spin-out, a demerger or some other form of restructuring removes most of the company's operations from the parent corporation. A stub may retain the name of the original corporation, or in some ...

  8. Starwood Property Trust to Spin Off Residential Unit - AOL

    www.aol.com/news/2013-10-31-starwood-property...

    Starwood Property Trust is soon to say goodbye to one of its divisions. The real estate investment trust announced that its board of directors has approved the spin-off of its single-family ...

  9. Form 10-12B - Wikipedia

    en.wikipedia.org/wiki/Form_10-12B

    Letter to Shareholders from Parent Company - This provides a history of the parent company, their reason for the spin-off, and other relevant information. Information Statement - This section contains all the information investors need to know.