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.
Neal is an unincorporated community in eastern Greenwood County, Kansas, United States. It lies along U.S. Route 54 east of the city of Eureka, the county seat of Greenwood County. Its elevation is 961 feet (293 m), and it is located at 37°50′3″N 96°4′49″W / 37.83417°N 96.08028°W / 37.83417; -96.08028 (37.8341990, -96.0802724). Although Neal is unincorporated, it has a post office, with the ZIP code of 66863. It was named for a minor official of the Missouri Pacific Railroad.