Drop down

Drop down

To drop down is to sell acquired assets to yourself. [1] A drop-down transaction is the acquisition of assets by a corporation, followed by a contribution of those assets to a partnership. [2]

drop ~ a drop of liquid, to fall in drops; to fall vertically, drop in the bucket 14c, act of dropping is from 1630s; drop-in "casual visit" 1819; At the drop of a hat "suddenly," 1854; to get the drop on someone originally was Old West gunslinger slang 1869; secret place where things can be left illicitly and picked up later 1931; drop dead 1934 [3]

down ~ soft feathers, 14c, downwards, from dune, from the hill; dune, sand bank [4]

References

  1. [1]
  2. http://mcgladrey.com/pdf/merger_acquisition_transaction_costs-who_gets_the_benefit.pdf]
  3. [2]
  4. [3]

Sumflow 21:17, December 25, 2011 (PST)

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