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.
El Paso is an unincorporated community in central Arkansas, located in southwestern White County. Its name is Spanish for "the pass", referring to a small gap in the hills on the community's northern edge. Once known as Peach Orchard Gap in its early settlement, the origins of El Paso's Spanish name is unknown.