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.
Rexburg is a city in Madison County, Idaho, in the United States. As of the 2000 census, the city population was 17,257. The city is the county seat of Madison County. Rexburg is the principal city of the Rexburg, ID Micropolitan Statistical Area, which includes Fremont and Madison Counties.