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.
Percival is a small unincorporated community in Fremont County, Iowa, United States. The old part of town is along the BNSF tracks, and is accessible from Interstate 29 at Exit 15. However, most sources of employment are located near the Interstate 29/Iowa Highway 2 interchange at Exit 10 of Interstate 29.