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.
Siloam Springs is a city in Benton County, Arkansas, United States. According to 2005 Census Bureau estimates, the population of the city was 13,990. It is part of the Fayetteville–Springdale–Rogers, AR-MO Metropolitan Statistical Area. Siloam Springs is home to John Brown University, a private, interdenominational, Christian liberal arts college.