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Northwestern Ltd. (NW) acquires the only class of stock of Southeastern Ltd. (SE) from the latters shareholders. Which of the following independent transactions qualify as

Northwestern Ltd. (NW) acquires the only class of stock of Southeastern Ltd. (SE) from the latters shareholders. Which of the following independent transactions qualify as a Type B reorganization? a. NW issues its voting convertible preferred stock for all of SEs stock. b. NW, which has owned 60 percent of SEs stock for eight years, acquires the remaining 40 percent for its voting common treasury stock. c. SE redeems the stock of 15 percent of its shareholders with cash, whereupon NW issues its voting common stock for the remaining 85 percent. d. NW acquires 80 percent of SEs stock, 78 percent for its voting stock and 2 percent for cash (in lieu of fractional shares). e. NW acquires all of SEs stock for its voting common stock plus options to buy more voting common stock. f. Same as (a), but NW promptly liquidates SE and acquires its assets. g. As part of the same plan, NW acquires 30 percent of the SE stock for cash and the remaining 70 percent for voting stock six months later.

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