Use Form 8594.Read the instructions to the form to address any uncertainty.

Target Corporation's assets are acquired by Acquiring Corporation in exchange for $5,100,000 of cash to be paid to Target Corporation.The purchase agreement is dated March 13, 2019.

Target Corporation's EIN is 23-372698674.Target Corporation's address is 3245 Industrial Blvd., McKinney, TX 75070.YOU REPRESENT TARGET (THE SELLER) AND WILL REPORT THE FORM ON BEHALF OF THE SELLER.

Acquiring Corporation's EIN is 23-900653890.Acquiring Corporation's address is 9200 Bretton Lakes Rd., Nashville, TN, 37209.

The contract lists the following assets and values assigned by the parties.The parties have agreed that they will follow the purchase price allocation as stated in the contract.

Asset Assigned FMV

Cash 155,000

Inventory 810,000

Accounts Receivable 355,000

Workforce in Place 320,000

Customer Lists 160,000

Copyrights 80,000

Equipment 725,000

Furnishings 85,000

Land 240,000

Building 860,000

In addition to the $5,100,000 paid to Target Corporation, Acquiring has also entered into a covenant not to compete with Jack Sparrow, the President of Target.Sparrow will be paid $900,000 for an agreement to not compete with Acquiring for a period of 30 months after the acquisition.