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.
Gwinn is an unincorporated community in Marquette County in the U.S. state of Michigan. The community is in Forsyth Township at 46°16′52″N 87°26′27″W / 46.28111°N 87.44083°W / 46.28111; -87.44083 on M-35 near the forks of the east and middle branches of the Escanaba River. Gwinn is a census-designated place (CDP) for statistical purposes, and the CDP includes the nearby communities of Austin to the west and New Swanzy to the east. The population of the CDP was 1,965 at the 2000 census. The Gwinn ZIP code is 49841 and serves a much larger area, including most of Forsyth Township, as well as portions of Turin Township to the east, Wells and Ewing townships to the south, Tilden Township to the west, Richmond, Sands, West Branch, and Chocolay townships to the north.