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.
Wayan is a small unincorporated town located 35 miles north of Soda Springs in Caribou County, Idaho, United States. Located on State Highway 34, it is part of a valley known as Grays Lake, and its zip code is 83285. Wayan is located at 42.978 N and 111.376 W. The community was named after its first post master and his wife.