I see the company doing a split between divisions

I see the company doing a split between divisions once they announce the revenue forecast or right after the up list. I'm just not sure if it would benifit doing to before or after up listing. I'm thinking right after. Do the revenue call watch the SP explode, up list , and then split. Basically, I think we will recieve X amount of shares in the new holding company for X amount shares we currently hold of AMBS and be paid dividends which I think would be tax free for the holders of the original split shares. Can anyone expand or share their thoughts on this potential turn of events? Thanks in advance.