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.
Toeterville (also Toeter) is an unincorporated community in northwestern Mitchell County, Iowa, United States. It lies along local roads northwest of the city of Osage, the county seat of Mitchell County. Its elevation is 1,194 feet (364 m), and it is located at 43°26′32″N 92°53′26″W / 43.44222°N 92.89056°W / 43.44222; -92.89056 (43.4421886, -92.8904700). Toeterville's post office was established on 1898-02-17 and discontinued on 1985-01-30, when it was attached to the St. Ansgar post office. Although its post office is gone, Toeterville retains its own ZIP Code, 50481.