A partnership XYZ wishes to acquire the business of Reed Corporation in a leveraged buy-out. Reed Corporation is 100% owned by Drew Corporation. Reed and Drew do not file a consolidated return. XYZ is willing to buy all of the stock of Reed for cash of $1,000,000. Drew's basis in the stock is $200,000, and Reed's basis in its assets is $200,000. You inform XYZ that no Section 338 election can be made because XYZ is not a corporate buyer. Is there another way for XYZ to obtain a step-up in basis of the assets?