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.
Rockwell is a city in Cerro Gordo County, Iowa, United States. The population was 989 at the 2000 census. It is part of the Mason City Micropolitan Statistical Area. The city has two large parks, a camping area, a swimming pool, and the Linn Grove Golf Course. It is home to the Rockwell-Swaledale School system elementary and high schools (graduating class size 25-45). The high school mascot is the Rebels.