It’s time to make a shopping list — and not just for Santa. The fourth quarter is also a good time for both corporate America and investors to prepare for even more buyouts in the new year. Some companies are finishing up an impressive 2017, with plenty of cash to deploy on a shiny new toy and the wind at their backs after a roughly 18% rise for the S&P 500 index SPX, -0.01% Others are closing the books on a lackluster year, and looking for a way to grow via acquisition to prevent similar troubles in the months ahead. And occasionally you find a spendthrift CEO who can’t say no to the shopping bug. Just look at the $69 billion proposal for CVS Health Corp CVS, +0.52% to purchase Aetna AET, +0.12% a deal that has many investors skeptical.via