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.
Garden Valley is an unincorporated town in Boise County, Idaho, United States. The mountain setting and recreation opportunities attract visitors from the Boise area. The life here in early American history, however, was harsh. Economic opportunity was based on logging, mining, and ranching. In later years there was work here as hunting guides.