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.
Buchanan is a city in Stutsman County, North Dakota in the United States. The population was 77 at the 2000 census. Buchanan was founded in 1887. Buchanan was once home to Henry Leuhr's Giant Bull, inspired by the World's Largest Buffalo in Jamestown, North Dakota, which stood 30 feet (9.1 m) tall and was 50 feet (15 m) long until it deteriorated and was removed from its site in January 2007.