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.
Ingomar is a small unincorporated community in northwestern Rosebud County, Montana, United States, along the route of U.S. Route 12. The town was established in 1908 as a station stop on the Chicago, Milwaukee, St. Paul and Pacific Railroad, then under construction in Montana. Although the land around Ingomar attracted numerous homesteaders during the decade following the railroad's completion, the region proved to be far too arid and inhospitable for intensive agricultural use, and by the 1920s the town was in decline. The railroad through the area was abandoned in 1980, and only a handful of people remain in Ingomar today. Three of the town's surviving buildings -- the Ingomar Public School, J. A. Bookman General Store, and Wiley, Clark & Greening Bank -- have been listed on the National Register of Historic Places.