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.
Newton is a city in the county seat of Jasper County, Iowa, United States. As of the 2000 census, the city population was 15,579. It is the home of Maytag Dairy Farms and was formerly home to the Maytag Corporation's corporate headquarters until the Whirlpool Corporation acquired it in 2006. It is also the location of Iowa Speedway.