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 City of Wray is a Home Rule Municipality that is the county seat of Yuma County, Colorado, United States. The population was 2,187 at the U.S. Census 2000. The school mascot is the Eagles for high school and Eaglets in the lower grades. School colors are purple and white and the Eaglets are blue and white. Wray was named an "All-America City" in 1993 by the National Civic League.