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.
Burley is a city in Cassia and Minidoka counties in the southern portion of the U.S. state of Idaho. The population was 9,316 at the 2000 census. The city is the county seat of Cassia County. Burley is the second-largest city in Idaho's Magic Valley region after Twin Falls. Along with nearby Rupert it forms the bulk of the "Mini-Cassia" area of southern Idaho. Burley is the principal city of the Burley, ID Micropolitan Statistical Area, which includes Cassia and Minidoka Counties. Burley is home to the famed "Spudman" Triathlon.