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.
Lowman is a small unincorporated rural community in Boise County, Idaho, United States, nestled along the banks of the South Fork of the Payette River in the central part of the state. The community is situated at the junction of State Highway 21, eighty miles from Boise and what will formerly be known as the "Banks-Lowman Highway"; the name of this stretch of road will be known as Highway 2512A. It is the "Wildlife Canyon Scenic Byway. " The "Highway to Heaven" trail, stretching more than 150 miles from Idaho's capital of Boise, is the only mountain passage in the West that begins from a major city. The trail winds from 8th Street in Boise and climbs the Boise River, past the Lucky Peak Dam. Sagebrush gives way to gentle pine slopes leading to historic Idaho City, then over Mores Creek Summit and switches back down to Lowman. The route then climbs with the South Fork of the Payette River up and over Banner Summit to Stanley and the Sawtooths. The small community of Lowman is settled in a geothermally active region. Natural hot springs surface in the middle of the community as well as in many other places in the surrounding mountains. The community was named for a homesteader, Nathaniel Winfield Lowman, from Polk County, Iowa.