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.
Athol is a city in Kootenai County, Idaho, United States. The population was 676 at the 2000 census. It is notable for the nearby Silverwood theme park. Several miles east of town is Farragut State Park at the southern end of Lake Pend Oreille. The U.S. Navy's Acoustic Research Detachment in nearby Bayview conducts research with large-scale submarine models in the deepwater lake.