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Think Your Employees' Equity Compensation Isn't Taxable in a Spinoff? Think Outside the US
  • Baker McKenzie
  • USA
  • August 17 2017

Traditionally, US companies focused their attention on the tax treatment of US shareholders and employees holding equity compensation awards in

The SEC Expands Its Confidential Review of Registration Statements
  • Baker Botts LLP
  • USA
  • July 5 2017

On June 29, 2017, the Securities and Exchange Commission announced that, subject to certain restrictions, it will expand the confidential submission

New Proposed Regulations Provide Clarity and Rigidity to Tax-Free Spin-Off Rules
  • Greenberg Traurig LLP
  • USA
  • July 22 2016

If finalized, newly released proposed Treasury regulations may make spin-offs more difficult to accomplish despite providing important clarity. The

New Guidance Affecting Spinoffs: IRS and Treasury Department Issue New Proposed Regulations
  • Sullivan & Cromwell LLP
  • USA
  • July 18 2016

On July 14 and 15, 2016, the Internal Revenue Service (the “IRS”) and the Treasury Department issued new guidance affecting spinoffs. The first set

Proposed Regulations Would Block Some Spinoffs
  • Cadwalader Wickersham & Taft LLP
  • USA
  • July 15 2016

Proposed regulations issued on July 14, 2016 generally would prevent tax-free spinoffs involving companies with less than 5 active business assets

Flexibility created for pre-spin-off taxable corporate acquisitions
  • Dentons
  • USA
  • November 2 2011

US Treasury regulations that were finalized on October 19 ("Regulations") allow a tax-free spin-off of an affiliated group subsidiary even when the stock of the subsidiary was acquired in a taxable transaction within the prior five year period.

Spin-off of Marriott Vacations Worldwide approved
  • Baker & Hostetler LLP
  • USA
  • October 26 2011

Marriott International, Inc. (NYSE:MAR) announced the approval of the spin-off of Marriott Vacations Worldwide Corporation through the distribution of shares to holders of Marriott International common stock.

Corporate spinoffs: a trend to watch
  • Torys LLP
  • USA, Canada
  • September 30 2011

In 2011, a record number of spinoff transactions have been announced in the United States by Tyco International, Netflix, McGraw-Hill, Kraft Foods, Hewlett-Packard, Sara Lee and other companies in a variety of industries.

Marriott Vacations Worldwide puts big names on future board of directors
  • Baker & Hostetler LLP
  • USA
  • September 14 2011

The creation of the world’s largest pure-play shared ownership company is big news for the hospitality industry.

A lesson for celebrities from the latest "Basketball Wives" case: tweet at your own risk
  • Locke Lord LLP
  • USA
  • September 2 2011

Orlando Magic basketball player Gilbert Arenas lost his bid to stop the August 29 premiere of Basketball Wives: Los Angeles, in part because his penchant for regularly tweeting "about a variety of mundane occurrences" rendered his daily life a matter of public concern.