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.
Idaho Falls is a city in and the county seat of Bonneville County, Idaho, United States, and the largest city in Eastern Idaho. As of the 2000 census, the population of Idaho Falls was 50,730, with a 2008 metro population of 122,995. Idaho Falls is the principal city of the Idaho Falls, Idaho Metropolitan Statistical Area, which is included in the Idaho Falls-Blackfoot, Idaho Combined Statistical Area. Idaho Falls is the third-largest metropolitan area in the state behind Boise City-Nampa and Coeur d'Alene, but the second-largest independent economic and cultural center, due to Coeur d'Alene's reliance on and connection with the larger Spokane, Washington. In the past decade, Idaho Falls proper has been surpassed in population by the Boise suburbs of Meridian and Nampa, making it technically the fifth-largest city in Idaho. The city is served by the Idaho Falls Regional Airport and is home to the Idaho Falls Chukars minor league baseball team and the Museum of Idaho. Its sister city is the town of Tokai-Mura, Japan. Idaho Falls borders on Ammon, Idaho and serves as a hub to all of eastern Idaho and much of western Wyoming, including several surrounding communities such as nearby Ucon and Iona, as well as the larger communities of Shelley, Rigby, Rexburg, Blackfoot, and resort town Jackson, Wyoming.