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Well, my take on this is that a split task is appropriate when there is nothing substantively different about the last half of the task relative to the first. It's just a handy way to have all resources suspend work on a given task, to resume later.

If there is anything about the second half of the task that's no effectively equal to the first, what you really have is two related tasks. The second half, for example, can't have a new prerequisite or any difference in assignments. All it should be is "effort stopped", "effort resumed on <date>".