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.
Lowell is a city in Benton County, Arkansas, in the United States. As of the 2000 census, the city population was 5,013. It is part of the Fayetteville–Springdale–Rogers, AR-MO Metropolitan Statistical Area. Lowell is the headquarters location of the nation's largest publicly owned trucking company, J.B. Hunt Transport Services, Inc. Lowell has the sixth highest median household income in Arkansas, after Maumelle, White Hall, Cabot, Bryant, and Bethel Heights.