Spin-offs, Split-offs, and Split-ups (U.S. Corporate Tax)

This video shows the format of 3 different types of corporate reorganizations: spin-offs, split-offs, and split-ups. In a spin-off, the distributing corporation transfers assets to a subsidiary, and the shareholders of the distributing corporation receive stock in the subsidiary. In a split-off, the distributing corporation transfers assets to a subsidiary, and the shareholders of the distributing corporate exchange some of their shares in the distributing corporation for shares in the subsidiary. In a split-up, the distributing corporation transfers assets to two different subsidiaries, and the shareholders of the distributing corporation receive stock in the subsidiaries (afterwards, the distributing corporation ceases to exist).
Spin-offs, split-offs, and split-ups may be taxable or nontaxable. If taxable, a spin-off is treated as a dividend, a split-off is treated as a redemption, and a split-up is treated as a liquidation. For a spin-off, split-off, or split-up to qualify as a tax-free reorganization (e.g., a Type D divisive reorganization), the requirements listed under Section 355 and Section 368 of the U.S. tax code must be met.-
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[@gissaus]

is it possible for a recent spin-off (non-taxable transaction) to be acquired post spin within 2 years? or incredibly tough to prove that such acquisition wasn't planned prior?

[@thedon5470]

For the spin offs, can you explain what will be the value of the FCS stock and what is the difference between 1 for 5 or 1 for 10 shares of ECI

[@adityaghosh92]

If ECI shareholders receive FSC shares as special dividends (stock dividends), how is any of FSC, ECI or its shareholders taxed in the first place?

[@architsharma2877]

Good 1

[@billcooper44]

Mmtlp is perfect for this! Let’s fg

[@sukhmeetsingh2112]

Staaaack

[@evelynelizondo8414]

i think i could marry u