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.
Belt is a town in Cascade County, Montana, United States. The population was 633 at the 2000 census. It is part of the Great Falls Metropolitan Area. The current mayor is John Masonovich. The town is home to Belt Elementary School, Belt Middle School and Belt High School (sometimes called Belt Valley High School), collectively known as Belt School. Currently Kathleen Prody is the superintendent and Dan McGee is the principal. The current school building was built in 1949, though several major additions have followed, the most recent of which was completed in the late '90s. The town's main street is called 'Castner Street' after its founder, John Castner. The street is home to the majority of the town's businesses, notably the Belt Creek Brew Pub, Belt Valley Grocery, and the Belt Creek Cafe.