Eaton Corp., Dublin, Ireland, said it intends to pursue a tax-free spin-off of its Lighting business. The spin-off will create an independent, publicly traded company and is expected to be completed by the end of 2019. The move will create a stand-alone powerhouse in luminaires and controls with a package of brands mostly built by Cooper Industries, which Eaton acquired in 2012, including Halo, Metalux, McGraw-Edison, Neo-Ray, Lumiere, Lumark, Pauluhn, Corelite, Ephesus and AtLite. In a letter to customers and channel partners, Eaton Lighting President Kraig Kasler and VP of Sales Joe Melchiors said the spin-off includes Eaton's Lighting business, global Airport Lighting business, and the Mains Lighting and Intrusion Systems businesses that operate primarily in Europe and the Middle East.