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

Exercise 29

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.ederated-fds.om/ and accessing the company's SEC filings from its Investor website.Read "Item 1.1, Entry into a Material Definitive Agreement " and determine which form of merger was used to affect the acquisition.