february 2002 volume vi issue 2 joe cornell cfa mark c minichiello kevin p hare cpa spin off advisors llc 150 north wacker drive suite 2660 chicago il 60606 312 939 8900 www spinoffadvisors com any recommendation contained in this report may not be suitable for all investors moreover although the information herein has been obtained from sources believed to reliable its accuracy and completeness cannot guaranteed addition a registered investment advisor employees of l hold positions or effect transactions contrary recommendations mentioned no copy reproduced copied duplicated electronically forwarded without expressed written permission illinois phone fax 1417 table contents page irs rules against gartner s two class reorganization updates enterasys ets aprisma aprm delayed 4 fmc technologies fti 5 goodrich gr enpro industries 8 imagistics igi 11 inrange inrg 13 limited ltd intimate brands ibi 14 zimmer holdings zmh 15 announcement calendar 16 highlights 18 fresh situations