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.
Absarokee (pronounced /æbˈsɔrːkiː/) is a census-designated place (CDP) in Stillwater County, Montana, United States, approximately 14 miles south of Columbus on Highway 78. It is named after the Crow Indians who formerly inhabited the land. The population was 1,234 at the 2000 census. The Stillwater Mine, operated by the Stillwater Mining Company, is located near Absarokee.