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Reverse Morris Trust, the Glossary

A Reverse Morris Trust in United States law is a transaction that combines a divisive reorganization (spin-off) with an acquisitive reorganization (statutory merger) to allow a tax-free transfer (in the guise of a merger) of a subsidiary.^[1]

36 relations: AT&T, Audacy, Inc., CBS Radio, Computer Sciences Corporation, Corporate spin-off, Coty, Diamond Foods, Discovery, Inc., DXC Technology, FairPoint Communications, Folgers, GE Transportation, General Electric, Hewlett Packard Enterprise, Holding company, Internal Revenue Code, Internal Revenue Code section 355, Kellogg's, Leidos, Leverage (finance), Lockheed Martin, Mergers and acquisitions, Pringles, Procter & Gamble, Public company, Reuters, Stock, Subsidiary, Tax efficiency, The J.M. Smucker Company, The New York Times, The Wall Street Journal, Variety (magazine), Verizon, Wabtec, WarnerMedia.

AT&T

AT&T Inc. is an American multinational telecommunications holding company headquartered at Whitacre Tower in Downtown Dallas, Texas.

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Audacy, Inc.

Audacy, Inc. is an American broadcasting company based in Philadelphia, Pennsylvania.

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CBS Radio

CBS Radio was a radio broadcasting company and radio network operator owned by CBS Corporation and founded in 1928, with consolidated radio station groups owned by CBS and Westinghouse Broadcasting/Group W since the 1920s, and Infinity Broadcasting since the 1970s.

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Computer Sciences Corporation

Computer Sciences Corporation (CSC) was an American multinational corporation that provided information technology (IT) services and professional services.

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Corporate spin-off

A corporate spin-off, also known as a spin-out, or starburst or hive-off, is a type of corporate action where a company "splits off" a section as a separate business or creates a second incarnation, even if the first is still active.

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Coty

Coty Inc. is an American multinational beauty company founded in 1904 by François Coty.

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Diamond Foods

Diamond Foods was an American packaged food company based in San Francisco, that marketed nuts (particularly walnuts and almonds) and other snack foods.

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Discovery, Inc.

Discovery, Inc. was an American multinational mass media factual television conglomerate based in New York City.

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DXC Technology

DXC Technology Company is an American multinational information technology (IT) services and consulting company headquartered in Ashburn, Virginia.

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FairPoint Communications

FairPoint Communications, Inc. was an American operator of communication services.

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Folgers

Folgers Coffee is a brand of ground, instant, and single-use pod coffee produced and sold in the United States, with additional distribution in Asia, Canada and Mexico.

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GE Transportation

GE Transportation is a division of Wabtec.

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General Electric

General Electric Company (GE) was an American multinational conglomerate founded in 1892, incorporated in the state of New York and headquartered in Boston.

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Hewlett Packard Enterprise

The Hewlett Packard Enterprise Company (HPE) is an American multinational information technology company based in Spring, Texas.

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Holding company

A holding company is a company whose primary business is holding a controlling interest in the securities of other companies.

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Internal Revenue Code

The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States.

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Internal Revenue Code section 355

Section 355 of the Internal Revenue Code allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries.

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Kellogg's

Kellanova Company, formerly known as the Kellogg Company and commonly known as Kellogg's, is an American multinational food manufacturing company headquartered in Chicago, Illinois, US.

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Leidos

Leidos Holdings, Inc. is an American defense, aviation, information technology, and biomedical research company headquartered in Reston, Virginia, that provides scientific, engineering, systems integration, and technical services.

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Leverage (finance)

In finance, leverage, also known as gearing, is any technique involving borrowing funds to buy an investment.

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Lockheed Martin

The Lockheed Martin Corporation is an American aerospace and defense manufacturer with worldwide interests.

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Mergers and acquisitions

Mergers and acquisitions (M&A) are business transactions in which the ownership of companies, business organizations, or their operating units are transferred to or consolidated with another company or business organization.

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Pringles

Pringles is an American brand of stackable potato-based chips invented by Procter & Gamble (P&G) in 1968 and marketed as "Pringle's Newfangled Potato Chips".

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Procter & Gamble

The Procter & Gamble Company (P&G) is an American multinational consumer goods corporation headquartered in Cincinnati, Ohio, founded in 1837 by William Procter and James Gamble.

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Public company

A public company is a company whose ownership is organized via shares of stock which are intended to be freely traded on a stock exchange or in over-the-counter markets.

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Reuters

Reuters is a news agency owned by Thomson Reuters.

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Stock

Stocks (also capital stock, or sometimes interchangeably, shares) consist of all the shares by which ownership of a corporation or company is divided.

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Subsidiary

A subsidiary, subsidiary company or daughter company is a company owned or controlled by another company, which is called the parent company or holding company, which has legal and financial control over the company.

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Tax efficiency

Economic theory evaluates how taxes are able to provide the government with required amount of the financial resources (fiscal efficiency) and what are the impacts of this tax system on overall economic efficiency. Reverse Morris Trust and tax efficiency are Taxation in the United States.

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Warner Media, LLC (doing business as WarnerMedia) was an American multinational mass media and entertainment conglomerate owned by AT&T.

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References

[1] https://en.wikipedia.org/wiki/Reverse_Morris_Trust

Reverse Morris Trust, the Glossary

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