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.
Watkins is an unincorporated community in southeastern Benton County, Iowa, United States. It lies along local roads south of the city of Vinton, the county seat of Benton County. Its elevation is 830 feet (253 m). Although Watkins is unincorporated, it has a post office, with the ZIP code of 52354, which opened on 15 December 1873.