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The Oxford University's chemistry department has contributed in creation of spin-off companies and technological developments.

New concepts have always been the lifeblood of retail. Increasingly, most new apparel formats are spin-offs from established players. But while it is getting harder and harder to launch a [...]

While mergers and acquisitions remain popular, spin-offs and divestitures are also on the increase as more companies tighten their strategic focus. However, a well-executed spin-off can bring governance as well [...]

A study conducted to analyze the performance of technology-based spin-off companies is discussed. The reasons for the rise in the number of spin-offs of universities in Oxfordshire, United Kingdom is presented.

In my August 2006 Corporate Tax Watch column, I discussed the addition of Code Sec. 355(b)(3) by the Tax Increase Prevention and Reconciliation Act of 2005, signed into law on [...]

Factors associated with spin-offs patterns of Danish private sectors are analyzed.

The impact of entrepreneurship ability and firm networks on university spin-off performance is examined.

A SPINOFF OR SPLITOFF from the parent corporation is a once-in-a-lifetime opportunity for a public company management team to start with a blank sheet of paper and build a board [...]

This paper focuses on the role of sponsored spin-offs for industrial growth and dynamics. A sponsored spin-off is a firm born out of the venturing activities and the active involvement of an established organization: in this paper the latter in the form of retained partial ownership in the new firm. Sponsored spin-offs are one mechanism whereby the respective potential advantages of large and new firms may be exploited. Little is known about the nature and magnitude of contributions by existing firms to the creation of new technology-based firms and the effects these new firms have on innovation, change and renewal. In this paper, an empirical sample of 101 Swedish IPO firms is used in the analysis of three research questions. (1) Are sponsored spin-offs an important mechanism for the creation of new technology-based firms? (2) Are sponsored spin-off firms important for industrial growth? (3) Are sponsored spin-offs influencing industrial renewal and change? The results add to the understanding of how, and to what degree the venturing activities of existing firms contribute to the creation of new firms, as well as how and to what extent these spin-offs differ from other new firms in terms of their impact on industrial growth and change. Keywords: Spin-off; Sponsored spin-offs; Growth: Renewal: IPO: Sweden

A cover story about spinoffs that offer one of the most reliable routes to profit in the stock market when most of the professional investors lament about proliferation of hedge funds is narrated. A spinoff occurs when a corporation issues stock in a subsidiary to its shareholders to create a new public company and they are found to generate far better returns than the overall stock market.

The development of spin-off companies by universities is discussed. Article analyzes the transfer of resources between university and company, especially technology transfer, its effects on regional development and the commercialization of university-developed technology.

A study uses cluster analysis to examine the impact of coordination between a parent company and its spin-off company. The innovations and growth in market presence of the spin-off company are discussed.

A study examines the peformance of Xerox Corp.'s spin off companies.

When corporations spin off subsidiaries in tax-free transactions they often engage in "monetization" to retain some of the subsidiaries' value. The tax consequences of monetization techniques in this context are considered. Tax issues surrounding debt and equity issuances are examined.

Objectives. To assess the effect of a mental health carve-out on treatment patterns and quality of care for outpatient treatment of depression. Data Sources. Outpatient and pharmaceutical claims from September 1993 through March 1997 for one large managed care organization in the Midwest that carved-out mental health and substance abuse benefits in September 1995. Research Design. Using the treatment episode as the unit of analysis (n = 1,747), changes in treatment patterns associated with the change to a carve-out were evaluated. Logistic regression was used to assess whether in the postperiod a treatment episode was more likely to be treated with (1) an antidepressant and (2) a type and intensity of treatment with proven efficacy. To strengthen confidence in a causal relationship, I search for structural breaks in treatment patterns across a wide range of dates, assuming no a priori knowledge of the timing of the impact of the carve-out. Results. I find the carve-out to be associated with an increase in the use of ding treatments. Although I find a decrease in the use of guideline-level treatment over the entire study period, there is an increase in the number of episodes treated with guideline-level treatment over what would be the case in the absence of the carve-out. Conclusions. The increase in the use of drug treatments suggests previous research that excluded these costs may have overestimated the savings attributable to carve-outs. Guideline-level care appeared to increase as a result of carve-out implementation suggesting the use of management and specialization to reduce costs is not antithetical to quality improvement. Key words. Carve-out, managed care, mental health, quality, Carve-outs, the management of mental health care by firms that are legally and administratively separate from the firm managing general medical care, have become common in both the public and [...]

In Revenue Ruling 2002-49, the IRS ruled that a corporation which carried out a transaction involving purchasing a limited liability company and distributing its stock met the requirement for tax-free treatment for a corporate spinoff.

In less tumultuous times, Edward 'Ned' Barnholt might already be basking in the limelight of the successful 1999 spinout of Palo, Alto, CA-based Agilent Technologies Inc. from former parent company […]

Worried about the mounting debt that's got a choke-hold on your balance sheet? Impatient that your corporate growth rate is being dragged down by one steady, but unspectacular, division? Or […]

The author examines how best to manage stock options when companies launch spin-offs, downsize, or are acquired.

Academic Spin-Offs and Technology Transfer in Europe: Best Practices and Breakthrough Models Sven H. De Cleyn and Gunter Festel (Edward Elgar Publishing, 2016) In Academic Spin-Offs and Technology Transfer in [...]

Byline: Sherri Welch Southfield-based Diversified Restaurant Holdings Inc. plans to split into two separate, publicly traded companies through the tax-free spinoff of its Bagger Dave's business to its stockholders. Diversified [...]

In Letter Ruling 201220020 the IRS integrated an internal stock sale followed by a spinoff and ruled that the internal stock sale was eligible for a Sec. 338(h)(10) election. Sec. [...]

IS managers are taking charge of businesses spun out to promote new products. But it's not easy money. Most corporate technology managers only dream of owning their own million-dollar businesses. […]