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.
Falun is an unincorporated community in southwestern Saline County, Kansas, United States. It lies southwest of the city of Salina, the county seat of Saline County. Its elevation is 1,348 feet (411 m), and it is located at 38°40′16″N 97°45′34″W / 38.67111°N 97.75944°W / 38.67111; -97.75944 (38.6711171, -97.7594855). Although it is unincorporated, it has a post office, with the ZIP code of 67442. Falun is part of the Salina Micropolitan Statistical Area.