Transactions in which one corporation (the “acquiring corporation”) acquires the assets or stock of another corporation (the “acquired” or “target” corporation).  Included in this category are statutory mergers or consolidations (“A” reorganizations); acquisitions of stock of the target for voting stock of the acquiring corporation (“B” reorganizations or “reorgs”); acquisition of assets of the target for voting stock of the acquiring corporation;  (“C” reorganizations) and several other more complicated acquisition techniques involving utilization of a subsidiary (e.g. “reverse triangular mergers”, “forward triangular mergers”, etc.).