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.
Postville is a city in Allamakee and Clayton Counties in the U.S. state of Iowa. It lies near the junction of four counties and at the intersection of U.S. Routes 18 and 52 and Iowa Highway 51, with airport facilities in the neighboring communities of Waukon, Decorah, Monona, and Prairie du Chien. The population was 2,273 at the 2000 census. The city is located in the southwestern corner of Allamakee County and the northwestern corner of Clayton County in a quad county or four corner region where four counties meet in the same spot. Winneshiek County is just to the west, and Fayette County is located just to the southwest of Postville.