Spinoffs good and bad: Nicer IRS, but a threat to sales tax from the Internet
- Extended pay-off in a divestiture. // Mergers & Acquisitions: The Dealermaker's Journal;Jul/Aug93, Vol. 28 Issue 1, p10
Reports on the extended pay-off in divestitures of free-standing companies. Reluctance of the buyer and seller; Deal making issues; Call for a substantial post-completion payment.
- Spinoffs start to sputter. Lacoursiere, Catherine // Treasury & Risk Management;Jan/Feb97, Vol. 7 Issue 1, p28
Focuses on corporate spinoffs. Successful and unsuccessful spinoffs; Divestiture option of choice for corporations; Discriminating tendencies of investors; Reasons for spinoffs' failure as independent companies; Cancelling of spin off operations beyond their prime. INSET: Putting the right...
- Reverse spin. Osterland, Andrew // Financial World;1/30/96, Vol. 165 Issue 2, p26
Warns that corporate spin-offs applauded by investors in the 1990s may not look so attractive when the business cycle turns. The record value of corporate spin-offs in 1995; The belief that the trend will continue in 1996 with a wider divergence in the quality of the transactions; Corporate...
- Corporate Reorganizations. Madden, Lisa; Zent, Brenda // Corporate Business Taxation Monthly;Aug2003, Vol. 4 Issue 11, p37
Examines dot.com business spinoffs in the U.S. Business expansion rule; Internal Revenue Service's Revenue Ruling 2003-238; Automatic extension of time to file section 338 election.
- Breaking up isn't hard to do. Schafer, Sarah // Inc.;9/12/95 Special Bonus Issue, Vol. 17 Issue 13, p89
Comments on a situation in which a company needs to divide a jointly-owned database. What happens when business partners decide to split; The database that was shared by a co-owned psychological counseling service; Re-customizing the database.
- Knowing what your practice is worth. Luxenberg, Stan // Medical Economics;07/28/97, Vol. 74 Issue 15, p151
Discusses the sale of medical practices. Arbitrary nature of appraising medical practices; Most important variables in determining how much a practice is worth; Which practices get the highest prices. INSET: Is that purchase offer as good as it seems?..
- Would $10 million help you in your business? Barnes, Eric // San Diego Business Journal;10/13/97, Vol. 18 Issue 41, p24
Discusses a marketing strategy called `spinoff' which companies can use when they want to go public and improve sales. Definition of spinoff; Examination of the use of spinoff by American Telephone and Telegraph Corporation and General Motors; Details on how a spinoff occurs.
- Clients count in this divorce. // Advertising Age;2/17/1997, Vol. 68 Issue 7, p14
Opinion. Praises France's Publicis Communication and Chicago-based True North Communications agreed to take into consideration their clients as they plan to go their separate ways. Assertion that mergers, consolidation between advertising agencies do not succeed when the client is not taken...
- Divestiture activity in 1994. // Mergers & Acquisitions: The Dealermaker's Journal;May/Jun95, Vol. 29 Issue 6, p58
Reports that corporate sell offs increased in number and in dollar value in 1993. Reasons for divestiture; Large selloffs in 1994; Impact of the increased sale of unwanted businesses on the divestiture market.