In the law of corporations, a merger is effected when one or more corporations becomes a part of, or merges, with another corporation so that one ceases to exist and the other continues to exist. In a merger, the company that continues to exist retains its name and identity and acquires the assets, liabilities, franchises, and powers of the corporation that ceases to exist. Attorneys who practice in mergers and acquisitions (sometimes called M & A) represent corporations and other business entities in strategizing, negotiating, and carrying out transactions in which two or more companies or corporations combine into a single new entity, a merger, or where one business purchases and absorbs the assets of another, an acquisition.
Kipnuk is a census-designated place (CDP) in Bethel Census Area, Alaska, United States. At the 2000 census the population was 644. Kipnuk consists mostly Yupik speaking Eskimos; the name means a "bend" referring to the bend in the Kukaktlik River where it is situated. The original settlement was situated along "Nukatlpiartsunarli", a slough feeding into the Kukaktlik. This slough was thus named, because it was hard to detect during the Eskimo Wars. It was ideal for ambushing "Nukatlpiaks" or warrior/providers.