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.
The Town of Walden is a Statutory Town that is the county seat of, and the only incorporated municipality in, Jackson County, Colorado, United States. It is situated in the center of a large open valley called North Park. People from Walden and the surrounding area refer to themselves as "North Parkers". The town population was 734 at the 2000 census. The town sits at an elevation of 8099 feet (2469 meters) and is the only still incorporated town in the county. It was established in 1889 and was incorporated 2 December 1890. It briefly was known as Sagebrush, but was renamed Walden to honor Marcus Aurelius Walden, a local area postmaster.