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.
Esko is an unincorporated community in Thomson Township, Carlton County, Minnesota, United States. The community is located between Cloquet and Duluth at the junction of Interstate 35 and County Road 1 (Thomson Road). County 61 serves as a main route in the community. Settled in the woods of Carlton County, most of the residents are descendants of Finnish, Norwegian and Swedish immigrants who settled the area during the early 20th Century. The nearby community of Thomson also is known to have a large Scandinavian presence. The town holds a school for K-12 commonly called Esko high school, yet its true name is Lincoln high school.