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Background Note
| HBS Case Collection
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2008
Divisive Reorganizations
by
Henry B. Reiling and Kevin Wall
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Abstract
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;
Citation:
Reiling, Henry B., and Kevin Wall. "Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.