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.
Fort Madison, situated on the Mississippi River, is a city in and one of the county seats of Lee County, Iowa, United States. The other county seat is Keokuk. The population was 10,715 at the 2000 census. Fort Madison and Keokuk are principal cities of the Fort Madison–Keokuk Micropolitan Statistical Area, which includes all of Lee County, Iowa, and Clark County, Missouri.