Forfeiture distribution now allocates equal shares to the target, the Investor Protection and Education Fund, and accepting shareholders. The amendment provides that, after deduction of merchant banker and registrar expenses, any forfeited amount is to be distributed equally among the target company, the Investor Protection and Education Fund established by the Board, and pro rata among shareholders who accepted the offer; it also replaces prior directions to remit proceeds to a regional stock exchange with remittance to the Investor Protection and Education Fund established by the Board.