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.
Orange City is a city in and the county seat of Sioux County, Iowa, United States. The population was 5,582 at the 2000 census. Named after William of Orange, it is best known for its Dutch background, which it celebrates by having an annual Tulip Festival for 3 days of every May and facing many of the city's buildings with Dutch architectural fronts. Orange City is home of the headquarters of Diamond Vogel Paints.