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.
Poston is a census-designated place (CDP) in La Paz County, Arizona, United States, in Parker Valley. The population was 389 at the 2000 census. During World War II, Poston was the site of the Poston War Relocation Center, which was one of the United States' largest Japanese internment camps, where over 17,000 Japanese-Americans were held over a three-year period. The camp sites are now home to a monument dedicated to those who died and suffered while in internment.