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.
Nunam Iqua, formerly called Sheldon Point, is a city in the Wade Hampton Census Area in the U.S. state of Alaska. At the 2000 census the population was 164. Nunam Iqua is a Yupik name meaning "the end of the tundra". A man named Sheldon opened a fish saltery there in the 1930s, and the city was incorporated under the name Sheldon Point in 1974. The name was changed to Nunam Iqua in a November 1999 referendum.