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.
Homer is an unincorporated community in Winona County, Minnesota, United States. It is located to the southeast of the city of Winona along the Mississippi River at 44°01′17″N 91°33′23″W / 44.02139°N 91.55639°W / 44.02139; -91.55639 on the southern shore of the Mississippi River.