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.
Pisgah is a city in Harrison County, Iowa, United States, along the Soldier River. The community is located in the midst of the modestly scenic Loess Hills. The population was 316 at the 2000 census. The town's name is a biblical one chosen by members of The Church of Jesus Christ of Latter-day Saints, Mormons, who established a temporary settlement in central Iowa near a hill they christened Mount Pisgah. Pisgah was the birthplace of Mexican-American War hero and Mormon Battalion organizer James Allen and of Major League Baseball third baseman Loren Babe. It is also the hometown of former Nebraska Cornhuskers and current Ohio Bobcat radio announcer Warren Swain