Although the highly publicized mergers and acquisitions boom of the 1980s have receded dramatically, restructuring by divesting business units has become increasingly popular. In particular, corporations have found strategic and financial advantages to spinning off divisions or subsidiaries to their stockholders through transactions that are expected to qualify for advantageous tax treatment. When such transactions are motivated by sound strategic planning and are properly structured, the spin‐off can result in additional value for the company's stockholders.
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