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.
Moscow is a city in northern Idaho, along the Washington/Idaho border. It is the largest city and county seat of Latah County and the home of the University of Idaho, the land grant institution and primary research university for the state. Eight miles (12 km) to the west is Pullman, Washington and Washington State University, also a land grant college. While the university is the dominant employer in Moscow, the city also serves as an agricultural and commercial hub for the Palouse region. The population was 21,291 at the 2000 census, with a 2008 estimate of 23,131. Moscow is the principal city in the Moscow, Idaho Micropolitan Statistical Area, which includes Latah County. Moscow is the birthplace of writer Carol Ryrie Brink and singer Josh Ritter. Along with the rest of northern Idaho, Moscow resides in the Pacific Time Zone. The elevation of its city center is 2,579 feet (786 m) above sea level. Highways serving the city are US-95 (north-south) and Highway 8 (east-west), both of which are routed through the Moscow city center.