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.
Toddville is an unincorporated community in western Linn County, Iowa, United States. It lies along local roads just off Interstate 380, northwest of the city of Cedar Rapids, the county seat of Linn County. Its elevation is 787 feet (240 m), and it is located at 42°5′57″N 91°43′1″W / 42.09917°N 91.71694°W / 42.09917; -91.71694 (42.0991627, -91.7168450). Although Toddville is unincorporated, it has a post office, with the ZIP code of 52341.