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.
Fruitland is a city in Payette County, Idaho, United States. It lies along U.S. Route 95 in the Treasure Valley of southwest Idaho, about 50 miles west of Boise and near the border with Oregon. Fruitland is named after the apple orchards that surround the community, and its slogan is "The Big Apple of Idaho. " As of the 2000 census, the city had a total population of 3,805. It is part of the Ontario, OR–ID Micropolitan Statistical Area.