McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 3

{ research }On February 27, 2005, Federated Department Stores (Macy's) acquired The May Department Stores Company (Marshall Fields) in a tax-deferred acquisition. The Form 8-K describing the transaction was issued on February 28, 2005. You can access the Form 8-K at the company's Web site, www.federatedfds. com and accessing the company's SEC filings from its Investor Web site. Read "Item 1.01, Entry into a Material Definitive Agreement" and determine which form of merger was used to bring about the acquisition.