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Although a reorganization may hold tax appeal, it s critical that the sellers first determine if the stock to be issued to them from the acquiring corporation is an attractive investment opportunity If the sellers think otherwise, there are certain measures he or she should consider It may be possible, for example, for the seller to hedge against the prospect of the shares falling in value by using put and call options The hedge will usually take the form of a right to put (or sell) the shares to a third party at a specified price for a period of time if the shares value drop below a particular target This costs money, but the seller may be able to structure a costless hedge by simultaneously selling a call, permitting a third party to acquire the seller s shares

Objective-C is a dynamically typed language Like Java, Objective-C permits object types to be determined dynamically at runtime rather than statically at compile time Objective-C accomplishes this dynamic typing using the id data type

In addition to setting values by key, key-value coding allows you to specify a key path, which, like a file system path, lets you follow a chain of relationships. To give us something to dig into, how about we add some horsepower to our engines We ll add a new instance variable to Engine:

The id variable is a data type that represents an object s address Because it s just an address, id can be any object, and because its type is a pointer, you don t need to include the * symbol, as the * symbol signifies a pointer to a specific type For instance,

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Notice that we re not adding any accessors or properties. Usually, you ll want to have accessors or properties for interesting object attributes, but we ll avoid them here to really show you that KVC digs into objects directly. We re adding an init method so that the engine starts off with a nonzero horsepower:

if they rise over a specified target value, and then using the proceeds from sale of the call to buy the put5

Foo * myFoo;

- (id) init { if (self = [super init]) {

is a pointer to a Foo object The compiler knows the pointer points to an address that contains an object of type Foo However, the following,

id myFoo;

This is simply a merger of one corporation into another corporation pursuant to applicable state law This is a relatively flexible form of reorganization because: 1 Shareholders of the entity being acquired may receive stock or a combination of stock and other consideration, such as cash) 2 Shareholders receiving both stock and nonstock consideration are not taxable on the stock consideration 3 Shareholders do not have to be treated equally, so, for example, certain shareholders may take stock, others cash, and still others a combination of stock and cash 4 Straight mergers are not subject to certain restrictive provisions applicable to other forms of reorganization As a general rule, in a straight merger, some or all of the shareholders of the corporation being acquired may receive as much as approximately 60 percent of the sales price in cash or

We also added copying of the horsepower instance variable in -copyWithZone so that copies will get the value, and we added it to the -description, which is pretty old hat by now, so we ll leave out further explanation. Just to prove we can get and set the value, the following code

provides no such information to the compiler The compiler only knows that myFoo is a pointer the compiler knows where the pointer is pointing, but it doesn t know the data

NSLog (@"horsepower is %@", [engine valueForKey: @"horsepower"]); [engine setValue: [NSNumber numberWithInt: 150] forKey: @"horsepower"]; NSLog (@"horsepower is %@", [engine valueForKey: @"horsepower"]);

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