Spinoffs vs. Split-Offs vs. Carve-Outs: Corporate Divestitures
Learn how spinoffs, split-offs, and carve-outs differ, including Section 355 tax-free rules, exchange offer math, and shareholder cost basis allocation.
Learn how spinoffs, split-offs, and carve-outs differ, including Section 355 tax-free rules, exchange offer math, and shareholder cost basis allocation.
Spinoffs detach a subsidiary into its own public stock. Here’s how Section 355 keeps the deal tax-free, plus the FedEx Freight playbook.