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.
Arnolds Park is a city in Dickinson County, Iowa, United States. The population was 1,162 at the 2000 census. Arnolds Park is in the center of the Iowa Great Lakes resort region. It is home to an historic amusement park, also called Arnolds Park, which features Legend, An ACE Coaster Landmark. Other major landmarks of the city include the Central Emporium shopping mall and the Iowa Great Lakes Maritime Museum and the Iowa Rock'N'Roll Hall of Fame. Also located in Arnolds Park is the Abbie Gardner Sharp Cabin Museum, a site of the 1857 "Spirit Lake Massacre," a violent conflict between European settlers and Native Americans. Next to the cabin is the small Pillsbury Point State Park.