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.
Lewiston is a city in and the county seat of Nez Perce County, Idaho, United States. It is the second-largest city in the northern Idaho region, behind Coeur d'Alene. Lewiston is the principal city of the Lewiston, ID - Clarkston, WA Metropolitan Statistical Area, which includes all of Nez Perce County and Asotin County, Washington. As of the 2000 census the population of Lewiston was 30,904 . The lowest point in the state of Idaho is located on the Snake River in Lewiston, where it flows out of Idaho and into Washington.