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.
West Liberty is a city in Muscatine County, Iowa, United States. The population was 3,332 at the 2000 census. It is part of the Muscatine Micropolitan Statistical Area. West Liberty is home to the West Liberty Raceway. It also has a fairgrounds, where the Muscatine County Fair takes place. West Liberty Foods, a producer of turkey products, has a meat processing facility as well as its corporate headquarters here. Many community service organizations are active within the community, particularly the local Rotary Club.