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.
Fountain Hills is a town in Maricopa County, Arizona, USA, neighboring the Fort McDowell Yavapai Nation, Salt River Pima-Maricopa Indian Community and Scottsdale, AZ. The population is 24,669, as of the 2006 Census. It was the eighth fastest-growing place among cities and towns in Arizona between the 1990 and 2000 census. It has the world's fourth tallest fountain. Charles W. Juels' Fountain Hills Observatory is nearby. The town has two annual fairs, a local art fair and the Fountain Hills Great Fair which incorporates arts and a carnival. The town has the only Thanksgiving Day parade west of the Mississippi River.