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.
Tiffin is a city in Johnson County, Iowa, United States. It is part of the Iowa City, Iowa Metropolitan Statistical Area. The population was 975 at the 2000 census. In recent years, Tiffin has begun to see rapid growth; its estimated population in 2006 was 1,561. F. W. Kent County Park is located just to the west of Tiffin, and is a popular site for outdoor recreation in Johnson County, being noted for its lake, camping facilities, resident whitetail deer herd and wild turkeys, and its cross-country ski trails through rolling acres of oak and hickory forest.