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.
Vinton is a city in Benton County, Iowa, United States. The population was 5,102 at the 2000 census. It is the county seat of Benton County. It is also part of the Cedar Rapids Metropolitan Statistical Area. Vinton is also home of the Iowa Braille and Sight Saving School, Iowa's state educational institution for vision-impaired students.