Based largely on their liberal time limits and acceptance of items that have been tried-out, Consumer Reports put Nordstrom, L.L.Bean, Bed, Bath & Beyond, J.C. Penney and Costco at the top of their list of stores with the best return policies. Conversely, the rating service ranked Kmart, Sears, Forever 21, GameStop and Barnes & Noble as having the most restrictive return policies of the major retailers surveyed.