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.
Rocky Comfort is an unincorporated community in northeastern McDonald County, Missouri, United States, on Route 76. It is very near the point where McDonald, Newton, and Barry Counties meet. Several homes and a post office are located here. It is part of the Fayetteville–Springdale–Rogers, AR-MO Metropolitan Statistical Area. The community is mentioned in Dennis Murphy's poem of 1941, The Doomed Race.