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.
Selma is an unincorporated community in northwestern Van Buren County, Iowa, United States. It lies along Iowa Highway 16 northwest of the city of Keosauqua, the county seat of Van Buren County. Its elevation is 617 feet (188 m). Although Selma is unincorporated, it has a post office with the ZIP code of 52588. The post office was originally opened as the Hickory post office on 10 September 1874, and its name was changed to Selma on 24 April 1882.