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.
Gooding is the county seat and largest city of Gooding County, Idaho, United States. Its population was 3,384 at the 2000 census. The city is named for Frank R. Gooding, a local sheep rancher who became a prominent political figure in Idaho in the early 20th Century, serving as both Governor of Idaho and a United States Senator. The original name of Gooding was Toponis. Gooding is home to the Idaho School for the Deaf and the Blind. The world's largest factory for barrel cheese, the raw product for processed cheese, is located in Gooding. It has a capacity of 120,000 metric tons per year of barrel cheese and belongs to the Glanbia group .