So all the wires stringing the distribution needs to be done on a more rapid basis and faster so we can get out to the consumer."

VOA: standard.2009.09.13

The deemed distribution would be added to the basis for a future distribution.

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The Lucasfilm acquisition follows Disney's very successful acquisitions of Pixar and Marvel, which demonstrated the company's unique ability to fully develop and expand the financial potential of high quality creative content with compelling characters and storytelling through the application of innovative technology and multiplatform distribution on a truly global basis to create maximum value.

ENGADGET: Disney acquires Lucasfilm for $4.05 billion, plans more Star Wars movies

Another important benefit of the NUA strategy is that for any shares not liquidated after distribution, a step up in basis is available at death.

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