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 32

On January 28, 2005, The Proctor Gamble Company acquired The Gillette Company in a tax-deferred acquisition.The Form 8-K describing the transaction was issued on January 28, 2005.You can access the Form 8-K at the company's Web site, www.g.om/ and accessing the company's SEC filings.Read "Item 1.1, Entry into a Material Definitive Agreement" and determine which form of merger was used to affect the acquisition.