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1.97 MB
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Extraction Summary

2
People
9
Organizations
0
Locations
3
Events
2
Relationships
3
Quotes

Document Information

Type: Financial analysis article / news report (likely from a blog or financial news site included in house oversight production)
File Size: 1.97 MB
Summary

This document is a financial article or blog post included in a House Oversight production analyzing the steep decline in Valhi Inc (VHI) stock following the death of Harold Simmons in late 2013. The author discusses the trade-off between the estate's massive paper loss ($2.8 billion) and the resulting reduction in estate tax liability ($1.1 billion), noting that while tax savings are real cash, the loss in asset value is significant. The text also highlights a specific event in June 2014 where the Harold Simmons Foundation, controlled by the heirs, rapidly sold 2.5 million shares of the company.

People (2)

Name Role Context
Simmons Deceased Billionaire
Harold Simmons, whose estate and death are central to the tax discussion.
Simmons's heirs Beneficiaries
They control the estate and the Harold Simmons Foundation.

Organizations (9)

Name Type Context
Valhi Inc
The company (stock ticker VHI) whose stock performance is being analyzed.
Bloomberg
Source of the data and graph.
IRS
US tax authority receiving estate tax payments.
Barclays
Financial institution providing analyst ratings on Valhi.
EVA Dimensions
Analyst firm following Valhi.
Seeking Alpha
Financial news website mentioned for a gloomy analysis piece.
Harold Simmons Foundation
Charitable foundation controlled by heirs that sold stock.
SEC
Securities and Exchange Commission.
House Oversight Committee
Implied by the footer 'HOUSE_OVERSIGHT'.

Timeline (3 events)

December 2013
Death of Harold Simmons (Inferred from context regarding estate valuation dates).
N/A
Harold Simmons
June 11, 2014
Harold Simmons Foundation files with SEC to sell 2.5 million shares.
N/A
June 2014 (11 day period)
Harold Simmons Foundation sells 2.5 million shares of Valhi.
N/A

Relationships (2)

Harold Simmons Family/Beneficiary Simmons's heirs
Text refers to 'Simmons's heirs' and the estate.
Text states the foundation is 'controlled by Simmons's heirs'.

Key Quotes (3)

"Well, the first law of tax is that it is always better to have more money than less money."
Source
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Quote #1
"It's not actually a good idea to lose $2.8 billion of money to save $1.1 billion in taxes."
Source
HOUSE_OVERSIGHT_029345.jpg
Quote #2
"from a SOTP analysis, we continue to view VHI as trading above its intrinsic value."
Source
HOUSE_OVERSIGHT_029345.jpg
Quote #3

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