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.
Bentonville is a city in Benton County, Arkansas, United States. The population was 19,730 at the 2000 census. The 2007 US Census estimates that the population of the city was 33,744, ranking it as the state's 11th largest city, behind Hot Springs. . It is part of the Fayetteville–Springdale–Rogers, AR-MO Metropolitan Statistical Area. Bentonville is the county seat of Benton County. The headquarters of Wal-Mart Stores, the largest retailer in the world, as well as that of The Whistler Group, a major US manufacturer of radar detectors, are located in Bentonville.