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.
Viola is an unincorporated community in eastern Linn County, Iowa, United States. It lies along local roads northeast of the city of Cedar Rapids, the county seat of Linn County. Its elevation is 978 feet (298 m), and it is located at 42°5′27″N 91°26′16″W / 42.09083°N 91.43778°W / 42.09083; -91.43778 (42.0908332, -91.4376685). Although Viola is unincorporated, it has a post office, with the ZIP code of 52350, which opened on 7 October 1861.