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.
Cedar is an unincorporated community in southeastern Mahaska County, Iowa, United States. It lies along Iowa Highway 23 southeast of the city of Oskaloosa, the county seat of Mahaska County. Its elevation is 814 feet (248 m), and it is located at 41°12′44″N 92°31′33″W / 41.21222°N 92.52583°W / 41.21222; -92.52583 (41.2122326, -92.5257450). Although Cedar is unincorporated, it has a post office with the ZIP code of 52543, which opened on 19 June 1874.