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.
Lincoln is a census-designated place (CDP) in Lewis and Clark County, Montana, United States. The population was 1,100 at the 2000 census. Its elevation is 4536 feet (1382 meters) above sea level. Lincoln is part of the Helena Micropolitan Statistical Area.