Equity carve-out (ECO), also known as a split-off IPO or a partial spin-off, is a type of corporate reorganization, in which a company creates a new subsidiary and subsequently IPOs it, while retaining management control. Only part of the shares are offered to the public, so the parent company retains an equity stake in the subsidiary. Typically, ...
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http://en.wikipedia.org/wiki/Equity_carve-out
The public sale of stock in a subsidiary in which the parent usually retains majority control.
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http://wps.pearsoned.co.uk/wps/media/objects/1669/1709588/glossary/glossary
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