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.
Colo is a city in Story County, Iowa, United States. The population was 868 at the 2000 census. It is part of the 'Ames, Iowa Metropolitan Statistical Area', which is a part of the larger 'Ames-Boone, Iowa Combined Statistical Area'. Colo is located at the intersection of the historic Lincoln Highway and the Jefferson Highway. The intersection is marked by the historic complex of Reed/Niland Corner, which includes a museum/diner, vintage gas station, and small park. For modern-day travelers, Colo lies at the intersection of U.S. Highway 30 and U.S. Highway 65. Colo lies also along the cross country line of the Union Pacific railroad. Colo's most popular attraction is Hickory Grove Park, Story County's largest recreational, fishing, and swimming area (445 acres, dominated by a 98-acre lake). Just east of town, along the Lincoln Highway, lies Colo Marsh, which drains into the Iowa River just east of Marshalltown.