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.
Peosta is a city in Dubuque County, Iowa, United States, and an exurb of the city of Dubuque. It is part of the Dubuque, Iowa Metropolitan Statistical Area. The population was 651 at the 2000 census, but in 2007 its population was estimated to be 1,129. Peosta is the seventh-largest city in Dubuque County, but it will likely soon pass Farley, and Epworth to become the fifth-largest. The community is home to a large industrial park, the largest campus of Northeast Iowa Community College, and a handful of new commercial businesses. However, the city is increasingly becoming a bedroom community, much like nearby Asbury, made up of spacious new subdivisions. Peosta has experienced a 72.6% increase in population from 2000 to 2007, making it the state's 6th-fastest growing city (with 1,000 people or more) during that period.