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.
Noel is a city in McDonald County, Missouri, United States, along the Elk River. The population was 1,480 at the 2000 census. It is part of the Fayetteville–Springdale–Rogers, AR-MO Metropolitan Statistical Area. Noel is one of a few "Christmas Cities" in America, along with North Pole, Alaska, Christmas, Michigan, Santa Claus, Indiana and Bethlehem, Pennsylvania. Each year, tens of thousands of Christmas cards and letters are sent to the USPS Noel Post Office during the holiday season to be stamped with a postmark reading, "Noel, Mo. - 'The Christmas City in the Ozark Vacation Land. '" This practice became popular by the late 1940s when Kate Smith, a radio and television singer, began telling the "Noel Story" during her broadcasts.