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.
Sweet is an unincorporated community in Gem County, Idaho, United States. It is located in open countryside approximately 16 miles (26 km) northeast of Emmett, along a county highway 8 miles due north of its intersection with State Highway 52. Founded in 1885 by Ezekiel Sweet, the community initially was a supply location and post office for farmers and ranchers in the nearby Lower Squaw Creek Valley. Sweet grew significantly as a result of the later Thunder Mountain Mines gold strike; by 1900, it supported three saloons, three hotels, several businesses and a newspaper, which lasted until the gold mines petered out. Several subsequent fires destroyed most of the historic downtown. Today, a smaller Sweet is the location of a restaurant and post office.