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.
Foreman is a city in Little River County, Arkansas, United States. Foreman is most notable for being the hometown of Tracy Lawrence. Foreman is also home to the four time defending class AA Arkansas state softball champions, the Foreman Lady Gators. The population was 1,125 at the 2000 census.