A Fortune 500 technology services company accused of improperly executing the spin-off of one of its subsidiaries retained Brattle to support three experts in a private arbitration. The accounting expert analyzed the carve-out of the spun-off entity, including the parent company’s and spun-off entity’s SEC filings and other disclosures, ledgers and financial records, and other documents. The treasury expert evaluated the parent company’s treasury practices, particularly its cash pooling system and its procedures for splitting cash in the execution of the spin-off. The supply chain expert opined on the nature and implications of a post-divestiture supply agreement between the parent company and the spun-off entity. The arbitration panel found in favor of Brattle’s client against its former subsidiary.