Split-Up

Spin-off vs. Split-up: Corporate Restructuring Explained
Explore the differences between corporate spin-offs and split-ups, two common forms of restructuring that create new independent entities from existing company assets.
Split-Up Form of Reorganization: A Comprehensive Guide
An in-depth examination of the 'split-up' form of reorganization, where a parent corporation splits into two or more smaller corporations, with stock of the new entities distributed tax-free to shareholders who surrender their old stock.

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