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.
Emerson is a village in Dakota, Dixon, and Thurston Counties in the U.S. state of Nebraska. Emerson was named after the poet Ralph Waldo Emerson. The population was 856 at the 2000 census. Emerson is the only community in Nebraska that lies in three counties. The Dakota and Dixon county portions of Emerson are part of the Sioux City, IA–NE–SD Metropolitan Statistical Area.