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.
Belcourt is a census-designated place (CDP) in Rolette County, North Dakota in the United States. The population was 2,440 at the 2000 census. The community is the seat of the Turtle Mountain Band of Chippewa Indians. Belcourt was originally known as "Siipiising," which is Anishinabe (Chippewa) for "creek that sings with life-giving water;" the name was a reference to Ox Creek, which flows through the center of town.