Company A has actively conducted two businesses for 10 years in the sale and production of toys and candy. Company A wishes to protect the candy business from the liabilities and risks of the toy business. Company A thus transfers the toy business to a newly formed subsidiary, Company B and distributes the Company B stock to its shareholders. Under state law, transferring the toy business to Company B will fully protect the candy business remaining in Company A from any liabilities of the toy business, regardless of the ownership of Company B. Result?