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.
Cottonwood is a city in Idaho County, Idaho, United States. The population was 944 at the 2000 census. Cottonwood is just west of U.S. Route 95, between Grangeville and Lewiston. The Cottonwood Butte ski area is west of the city, on the east face of the mountain of the same name. Also west of the city is St. Gertrude's Convent, begun in the early 1900s. The order of Benedictine nuns traces their history to twelfth century Switzerland. The chapel at St. Gertrude's is among the most ornate in the state.