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Let R be a commutative ring with identity. A proper ideal I of R is said to be 2-absorbing if whenever xyz∈I for some elements x,y,z∈R, then either xy∈I or xz∈I or yz∈I. The ring R is called a two-absorbing factorization ring (TAF-ring) if every proper ideal of R has a two absorbing-factorization that is every ideal is a product of 2-absorbing ideals. In this note, we characterize commutative rings R (respectively, commutative ring extensions A⊂B) for which the ring of formal power series R[X] (respectively, the ring A+XB[X]) is a TAF-ring.
Sana Hizem (Thu,) studied this question.