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.
Whitlash is an unincorporated community in northwestern Liberty County, Montana, United States, about five miles south of the province of Alberta across the Canadian border. Whitlash has a post office and an elementary school that provides educational services in grades prekindergarten through 8. The community is accessible only by unpaved road. The Whitlash Border Crossing is about five miles to the north. Whitlash is located near the East Butte of the Sweet Grass Hills which are major historic and physical landmarks of the Great Plains. Sacred to the American Indians, "The Hills" served as hunting grounds, battlegrounds, spiritual grounds, and of course were used for navigational purposes as well.