GW Corp. has two shareholders; Devana owns 40 shares and another corporation, Alpine, Inc., owns another 60 shares. Devana is also a 40% shareholder in Alpine, Inc. Under the attribution rules for the change in stock ownership tests in a redemption, how many shares of GW Corp. does Devana own

Lillypad toys is a manufacturer of educational toys for children. six months ago, the company's research and development division came up with an idea for a unique touchscreen device that can be used to introduce children to a number of foreign languages. three months ago, the company produced a working prototype, and last month the company successfully launched its new device on the commercial market. what should lillypad's managers prepare for next? a. increased competition from imitators b. a prolonged period of uncontested success c. a sharp decline in demand for the product d. a difficult struggle to move from invention to innovation