English: This is a diagram showing the mechanism of a Killer B Pseudo-repatriation acquisition. First, a foreign subsidiary of a parent company will acquire "trapped cash": profits earned outside of the United States that are subsequently held outside of the United States in order to avoid paying taxes on repatriated corporate income. Next, the parent company will sell its own shares to its subsidiary in exchange for trapped cash. The foreign subsidiary will then use the stock of its parent company to finance the purchase a U.S.-based company in a stock-only deal. In this set of transactions, the "trapped cash" will have been successfully moved into the U.S. parent corporation without incurring tax liability ordinarily associated with the repatriation of trapped cash from a foreign subsidiary.