Background Note | HBS Case Collection | August 2008

Divisive Reorganizations

by Henry B. Reiling and Kevin Wall


The note (1) describes "spin-offs" and "split-offs," (2) summarizes the requirements to qualify for tax postponement, and (3) identifies the public policy considerations justifying this favorable treatment.

Keywords: Business Units; Restructuring; Policy; Taxation;


Reiling, Henry B., and Kevin Wall. "Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.