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To: ahhaha who wrote (17355)11/29/1999 1:40:00 PM
From: GraceZ  Read Replies (2) | Respond to of 29970
 
If the tracking stock falls relative to the mother, then there is a greater incentive to do a spin-off.

Are you implying that if the tracking stock loses significant value relative to the mother it will result in favorable or no tax consequences? Perhaps if the tracking stock loses significant value it will still reflect unfavorably back on the mother and spinoff is best for all. This sounds too much like a win-win to be trusted. If it goes up in value they hold if it goes down in value they fold.