Spin-offs, Capital restructurings, Business restructurings, Divestitures, Troubled companies, Investments, Shareholder activism, Shareholder value, Acquisition, Directors, Restructuring methods, Letter stock, Targeted stock, Private sale, Recapitalization, Joint venture, Initial Public Offering, IPO, Tax-Free Split-Off, Subsidiary, Goodwill amortization, Balance sheet, Tax-free spin-off requirements, 26 U.S.C. § 355, Business purpose requirement, Equity financing, Debt financing, Employee stock option plans, ESOP, fit and focus, Morris trust, Shareholder value, IPO Spin-off, Pre-Spin Leverage, Tax-free



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.