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Accounting Aspects of Acquisitions
Recent Developments in Connection with Takeover
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accredited investors acquired Acquisition and Properties aggregate amended appraisal approval approximately Bank Bear Stearns Board of Directors Buyer capital cash certiﬁcates Closing Date Coca-Cola Company Coke NY Common Coke NY‘s Common Shares Company's consummation court cumulative voting Debentures debt December 31 Delaware dissenting Distribution dividends entitled equity Exchange Executive fair federal income tax ﬁnancial Financing Franzia Fred Meyer funds holders Houdaille Common Stock interest investment company investors issuer Kidder Leslie Fay leveraged buy-out liabilities liquidation loan Merger Agreement Merrill Lynch Newco Norris Shares ofﬁcers Oﬂ'er oﬂicers ofthe operations outstanding shares payment person Plan Pomerantz prior proposed Proxy Statement pursuant receive Regulation respect result Revolving Credit Rule Schedule 13D Section securities shareholders shares of Coke shares of Common Special Meeting stock options stockholders Subordinated Notes subsidiary substantially Surviving Corporation tender offer tion transaction vote Wine Division