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.
Cataldo is an unincorporated community in Kootenai and Shoshone counties in the U.S. state of Idaho. It is located at 47°32′56″N 116°19′47″W / 47.54889°N 116.32972°W / 47.54889; -116.32972 (47.5488066, -116.3296149), at an altitude of 2,139 feet (652 m). Its Shoshone County portion is the site of the Cataldo Mission, the first mission in the Northwest, which is a National Historic Landmark.