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ARTICLE · 12 NOVEMBER 2024

Leveling Up: Key Threshold Considerations For Structuring Tax-Free Partial Spin-Off Transactions

Winston Taylor
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Once considered uncommon corporate reorganization transactions pursued by smaller, less wellknown companies in varying degrees of financial distress, tax-free spin-offs have become more mainstream and prominent...

United StatesCorporate/Commercial Law
Keerthika M. Subramanian
Keerthika M. Subramanian

Once considered uncommon corporate reorganization transactions pursued by smaller, less wellknown companies in varying degrees of financial distress, tax-free spin-offs have become more mainstream and prominent in recent years among financially sound, blue-chip public companies across a range of industries, such as pharmaceuticals/healthcare, consumer retail products and industrials/ manufacturing.

The latest blue-chip public company rumored to be exploring a potential tax-free spin-off is FedEx Corporation (FedEx). In FedEx's recent fourth quarter 2024 earnings call in June 2024, FedEx CEO Raj Subramaniam announced that FedEx's management, board of directors and external advisors were conducting an assessment of the future role of FedEx Freight, the less-than-truckload (LTL) unit of the multinational transportation conglomerate, in the company's portfolio structure.1

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