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.
Austinville is an unincorporated community in southwestern Butler County, Iowa, United States. It lies along Iowa Highway 57 southwest of the city of Allison, the county seat of Butler County. Its elevation is 1,001 feet (305 m). Although Austinville is unincorporated, it has a post office with the ZIP code of 50608, which opened on 3 October 1892.