You're wrong Re: Dec. 27th will get you into next year. It is the trade date that dictates that (since income taxes are cash basis and not accrual basis), not the settlement date. So the guy will have to wait until after January 2, 2003 (the first day of trading for '03) to be able to defer the taxes into next year.
I don't think so. It flat out says that we are getting $22/share...no matter what happens to KOF between now and whenever we get paid. See the excerpt below:
Based in Monterrey, Mexico, Coca-Cola Femsa said Panamco Class A shareholders will receive $22 for each of their shares, more than double their $10.09 price at 4 p.m. Friday on the New York Stock Exchange Holders of class B shares, which aren't listed, will receive $38 a share.