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.
Koeltztown is an unincorporated community in southern Osage County, Missouri, United States. It is located about seventeen miles southeast of Jefferson City and is one of the oldest settlements in Osage County. Founded in 1858, the community was named for its first postmaster, August Koeltz. While not Catholic, Koeltz donated land for a Catholic parish to encourage enough settlers to the area to establish a town. During the American Civil War, a few raiders came through but there no major battles in the area. Most European settlers were German immigrants, who arrived in greatest number in the mid- to late-19th century.