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.
Blue (also Whittum) is an unincorporated community in Greenlee County, Arizona, United States. It lies 33°36′36″N 109°6′24″W / 33.61°N 109.10667°W / 33.61; -109.10667 (33.6100552, -109.1067396), at an elevation of 5,758 feet (1,755 m). The community was originally named for Nat Whittum, an original settler who was killed at the site in 1891. A post office was established at Whittum in 1894; however, its name was changed to Blue in 1898, because everyone knew where the Blue River was but Whittum was not known.