Law Commons^™

Anticompetitive Corporate Spin-Offs, Alexa Rosen Grealis

University of Miami Business Law Review

Section 355 of the Internal Revenue Code allows corporations to “spin-off” parent-controlled businesses tax-free. Traditionally an important tool for divestitures and restructurings with U.S. tax consequences, recent trends suggest section 355 is also of interest to firms facing US antitrust consequences. Statements and maneuvering by some such companies indicate firms are considering spinning-off businesses to avert liability and ‘break up’ on their own terms. Despite widespread renewed interest in using antitrust laws to break up large corporations, the antitrust implications of corporate spin-offs have thus far escaped scholarly notice and scrutiny.

This Note posits that it is a mistake to …

Cultivating Quality: Ten Tools Managers Can Use To Get Long-Term Committed Shareholders, Lawrence A. Cunningham

GW Law Faculty Publications & Other Works

Special Note: This Article is part of The Quality Shareholder Initiative at the Center for Law, Economics and Finance (C-LEAF), at The George Washington University Law School, Prof. Lawrence A. Cunningham, Faculty Director. Considerable effort goes into forging tools a corporation can use to shape its shareholder base. Much effort is geared toward promoting long investor time horizons, presumed to be a valuable but rare appetite among many shareholders. Less attention has been focused on promoting greater commitment, though attracting shareholders willing to stake large percentages of their portfolio in a given company’s stock may prove way more valuable than …

Technology Transfer And Innovation Policy At Canadian Universities: Opportunities And Social Costs, Samuel Trosow, Michael B. Mcnally, Laura E. Briggs, Cameron Hoffman, Cassandra D. Ball, Adam Jacobs, Bridget Moran

FIMS Publications

This report, supported by a Social Sciences and Humanities Research Council (SSHRC) Knowledge Synthesis Grant, critically examines the role of universities in transmitting knowledge in the forms of technology transfer mechanisms, intellectual property agreements and other knowledge diffusion policies. In reviewing and synthesizing the recent literature on the topic, we seek to provide some initial evidence-based policy recommendations in order to generally strengthen Canada‘s innovation ecosystem and more specifically to maximize the return on the nation‘s investment in higher education research and development.

Spin-Offs, Fiduciary Duty, And The Law, Edward S. Adams, Arijit Mukherji

Fordham Law Review

No abstract provided.

M&A: Survival Of The Fittest In The 21st Century, Strategic Positioning In The Banking And Communications Industries - Corporate Restructuring & Spin-Offs, Michael Kliegman

Fordham Journal of Corporate & Financial Law

No abstract provided.