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This document is an amendment of the Tender Offer Statement on Schedule TO filed by REH Mergersub Inc., a subsidiary of Reed Elsevier Inc., intending to purchase shares of Harcourt General Inc. The
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Form SC TO-TA is a tax form used for reporting transfer taxes on the sale of property in Connecticut.
Individuals or entities that sell or transfer real property in Connecticut and are subject to transfer tax must file Form SC TO-TA.
To fill out Form SC TO-TA, provide details of the property being transferred, the parties involved, and the financial terms of the transfer. Follow the instructions provided on the form.
The purpose of Form SC TO-TA is to report the amount of transfer tax due on property transactions in Connecticut and to ensure compliance with state tax laws.
Information that must be reported includes the names of the buyers and sellers, the property address, the sale price, and any applicable exemptions or deductions.
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