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Situations spéciales·Spin-offs

Aptiv PLC / Versigent Limited / Versigent PLC Spin-Off (APTV)

Tax-free pure spin-off (1:3) of Aptiv's EDS business into Versigent PLC. Distribution April 1 2026 after record March 17. $2.1B debt to SpinCo. Form 10 effective. §355 tax-free per counsel opinion + TMA. RemainCo focuses on software/ADAS/electronics.