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.
Hiwasse is an unincorporated community in Benton County, Arkansas, United States. It is the location of (or is the nearest community to) Hiwasse Bank Building, which is located at Main St. , AR 279 and Banks House, which is located on AR 72, W of Hiwasse. Both are listed on the National Register of Historic Places. Hiwasse faced a great diversion in 2007-2008 when two groups faced off about the incorporation of Hiwasse, in the end the voters decided not to incorporate.