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.
Kīlauea (literally, "much spreading" in Hawaiian) is a census-designated place (CDP) in Kauaʻi County, Hawaiʻi, United States. The population was 2,092 at the 2000 census. Kilauea is a small town on the northern shore of Kauai, one of the eight islands that make up the state of Hawaii. According to the Hawaii State Info website, 2,092 people reside in Kilauea, which is 1.5 square miles. It is nicknamed the “Guava Capital of the World” because it has the largest guava plantation in the world. In a source of some confusion, Kilauea, the Kauai town, shares its name with Kilauea, the volcano located on the Big Island of Hawaii, more than 500 km away at the extreme opposite end of the island chain. Kilauea, the volcano, is active today, but there has not been any volcanic activity anywhere on Kauai in millions of years.