1 Table of Contents: “... of restructuring in an ideal environment -- Taxation of European Companies during the time of restructuring...”

2 Subjects: “...restructuring...”

3 Table of Contents: “...Research and Development CostsAdvertising Costs; Restructuring Charges; Other Expense...”

4 Table of Contents: “... Restructuring; Bankruptcy; Pension Plans; Postretirement Benefits; Module 14: Deferred Taxes; Accounting...”

5 Table of Contents: “... and Terminology; Hostile Takeovers; Takeover Defense; Leveraged Transactions; Restructurings; Trends in Mergers...”

6 “... and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables...”