Frequently, corporate reorganizations or divisions are referred to as “spin-offs,”1 the most common type of reorganizations; “split-offs” a rarely used form of restructuring, specifically authorized by statute2 or “split-ups.”3



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.