Corporate Restructuring - Morris Trust structures and stock-based variations are coming into increasing use as tax-favored vehicles for reshuffling consumer brands, such as StarKist and Häagen-Dazs... CIT underwent a goodwill write-off before going public, and the practice may become more common in corporate divestitures, whether done by sell-offs or IPOs.
Year of publication:
Mergers & acquisitions. - New York, NY : Investment Dealers' Digest, ISSN 0026-0010, ZDB-ID 8628555. - Vol. 37.2002, 8, p. 24-25