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Corinne Ball, a partner at Jones Day, writes that the use of spin-offs has become an increasingly important tool for companies to divest non-core or underperforming businesses. In addition to the attendant tax concerns, she points out, a spin-off may give rise to a host of issues relating to state law fiduciary duty and state and federal fraudulent transfer claims.
April 26, 2007 at 12:00 AM
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