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.
Argyle is an unincorporated community in southwestern Lee County, Iowa, United States. It lies along the concurrent Iowa Highways 27 and 394 southwest of the city of Fort Madison, the county seat of Lee County. Its elevation is 679 feet (207 m), and it is located at 40°31′53″N 91°33′59″W / 40.53139°N 91.56639°W / 40.53139; -91.56639 (40.5317073, -91.5662701). Although Argyle is unincorporated, it has a post office, with the ZIP code of 52619, which opened on 1888-03-15. The community is part of the Fort Madison–Keokuk, IA-MO Micropolitan Statistical Area.