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.
For the motion picture, see Twin Falls Idaho (film) Twin Falls is the county seat and largest city of Twin Falls County, Idaho, United States. The population was 34,469 at the 2000 census; a 2006 estimate found 40,380 people. Twin Falls is the largest city of Idaho's Magic Valley region and the seventh largest in the state. As the largest city in a 100-mile (166-kilometer) radius, Twin Falls serves as a regional commercial center for both south-central Idaho and northeastern Nevada. Twin Falls is the principal city of the Twin Falls, ID Micropolitan Statistical Area - the state's largest - which officially includes Jerome and Twin Falls Counties. The resort community of Jackpot, Nevada, in Elko County is unofficially considered part of the greater Twin Falls area.