Starwood Hotels & Resorts said Tuesday that it will spin off its vacation-ownership business. 

The hotel company will structure the spinoff of Starwood Vacation Ownership as a tax-free transaction involving the pro-rata distribution of the division’s stock to existing Starwood shareholders. 

Starwood, which said the transaction would take place by year’s end, didn’t disclose further financial details of the spinoff.

Last year, revenue for Starwood Vacation Ownership was $674 million, a 27% decline from a year earlier. The division’s operating income fell 55%, to $177 million.

Marriott International spun off its vacation-ownership division in November 2011. Marriott Vacations Worldwide’s share price has more than tripled since then, from $22 to $73.

Also, Starwood reported Tuesday that net income in the fourth quarter jumped 83%, to $234 million, from a year earlier. The company’s shares were up about 8% in Tuesday trading.

The company attributed the profit increase to higher room demand, lower operating costs and higher costs from a year earlier related to restructuring and income taxes.

Worldwide revenue per available room (RevPAR), excluding currency effects, rose 4.4%. A 5.8% RevPAR jump in North America more than offset more tepid demand in Africa, the Middle East and parts of Asia.

Starwood’s Westin brand had a 5.8% RevPAR increase, while the Aloft badge’s RevPAR climbed 8.7%.

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