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A Forward Triangular Merger Is the Most Commonly Used Form

question 83

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A forward triangular merger is the most commonly used form of reorganization for tax-free stock acquisitions in which the form of payment is acquirer stock. It involves three parties: the acquiring firm, the target firm, and a shell subsidiary of the target firm.


Definitions:

Defense Mechanism

Psychological strategies used unconsciously to protect oneself from anxiety arising from unacceptable thoughts or feelings.

Projection

A defense mechanism in psychology where individuals attribute their own unacceptable thoughts, feelings, and motives to another person.

Queer

A term used in the context of gender and sexuality that can denote identities that are not exclusively homosexual or heterosexual, or normative gender expressions.

Orally Fixated Person

An individual who retains an infantile tendency to focus on oral activities, such as eating or talking, as identified in psychoanalytic theory.

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