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.
Dorchester is an unincorporated community in northwestern Allamakee County, Iowa, United States. It lies along local roads just off Iowa Highway 76, north of the city of Waukon, the county seat of Allamakee County. Its elevation is 738 feet (225 m). Although Dorchester is unincorporated, it has a post office, with the ZIP code of 52140, which opened on 21 May 1857. Dorchester is located in the Waterloo Township. Dorchester's location in the flood plain of the Upper Iowa River makes it vulnerable to flooding; the community was damaged by high waters in August 2007. It was worse hit on 8 June 2008 and succeeding days: over seven inches (over 18 cm) of rain fell on the 8th, and resulting record high floods of 22½ feet (20½ m) almost completely destroyed a trailer park that was a significant part of the tiny community. A LP gas tank from Dorchester was discovered just eight hours later in Lansing, on the opposite side of the county.