CBS Corporation
In 1999, Viacom acquired the then-parent company of CBS, the former Westinghouse Electric Corporation, which had been renamed CBS Corporation in 1997. Viacom was split into the second CBS Corporation and Viacom incarnations, and ceased operations in 2006. The spin-off was structured so that CBS Corporation would be the legal successor to the first Viacom, with the second Viacom being an entirely separated company. The two companies eventually re-merged on December 4, 2019, leading to the operations of the current ViacomCBS.