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.
Lava Hot Springs is a city in Bannock County, Idaho, United States. It is part of the 'Pocatello, Idaho Metropolitan Statistical Area'. The population was 521 at the 2000 census. Located in the mountainous valley of the Portneuf River the old route of the Oregon Trail and California Trail, the city has become popular resort location, noted for its numerous hot springs amenable to bathing.