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.
Raynesford is an unincorporated community in Judith Basin County, Montana, United States. Its elevation is 4,042 feet (1,232 m), and it is located at 47°16′12″N 110°43′48″W / 47.27°N 110.73°W / 47.27; -110.73 (47.2699643, -110.7299417). The community includes an elementary school, a fire department, and a post office. The post office was established under the name of "Spion Kop" on March 31, 1906; its name was changed to Raynesford exactly three years later.