BRIEFCASE VIACOM MERGES TV SALES ACTIVITIES.

Byline: - Staff and Wire Services

Viacom Inc. has created a global television sales and distribution entity that will merge CBS Broadcast International and Paramount International Television, the company announced Tuesday.

``We are combining two outstanding operations to form one great entity that will make Viacom's international television sales business even stronger,'' said Leslie Moonves, co-president and co-chief operating officer of Viacom.

He said the restructuring ``will help maximize our programming resources, efficiently streamline our overseas distribution and establish a programming pipeline that can have a huge impact in the global marketplace.''

Armando Nunez Jr., formerly president of CBS Broadcast International, was named president of CBS Paramount International Television.

Forest Lawn buys 6th Southland site

GLENDALE - Forest Lawn Memorial-Parks and Mortuaries on Tuesday acquired the Palm Springs Mortuary Cathedral City.

Forest Lawn officials intend to open a Forest Lawn Mortuary in the facility in the last half of 2005, making it the sixth mortuary facility operated by Forest Lawn in Southern California.

The Coachella Valley property was acquired from a private owner, and terms were not disclosed.

Forest Lawn has locations in Long Beach, Cypress, Hollywood Hills, Covina Hills and Glendale, where it is headquartered.

Cut-off time set for Google's IPO

SAN FRANCISCO - Google Inc. will close the registration process for its IPO auction Thursday, setting the stage for the online search engine leader's hotly anticipated stock market debut.

The Mountain View-based company posted an online notice Tuesday announcing plans to end the registration process Thursday at 2 p.m. PDT and 5 p.m. EDT. Google plans to launch an unusual auction to sell 25.7 million shares shortly after closing the registration, company officials said Tuesday. No further details were provided.

Most market observers expect the auction for the initial public offering to be completed next week, clearing the way for Google's shares to begin trading on the Nasdaq Stock Market under the ticker symbol ``GOOG.''

SEC sues three former Lee execs

The Securities and Exchange Commission has sued three former executives of Stan Lee Media Inc., accusing them of manipulating the stock in 2000.

The lawsuit, filed in U.S. District Court in Los Angeles, accuses Stan Lee Media co-founder Peter F. Paul and Stephen M. Gordon, its former executive vice president of operations, of concealing a number of fraudulent trades that were made to create the impression of demand for the stock.

Also sued was Jeffrey L. Pittsburg, a broker who operated the company where Paul and Gordon placed their trades.