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.
Oskaloosa is the county seat of Mahaska County, Iowa, United States. The population was 10,938 at the 2000 census. The City of Oskaloosa has a Mayor-City Council-City Manager form of government under a Home Rule Charter. The Mayor and City Council are elected. The City Council is composed of seven members who have the responsibility of making decisions regarding rules and regulations pertaining to Oskaloosa. The Mayor is elected for a two-year term and Council Members are elected to serve for four years. The City Manager is appointed by the City Council. The current Mayor is David Krutzfeldt.