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.
Dahlen is an unincorporated community in Nelson County, North Dakota in the United States. Dahlen is also the home to North Dakota's third tallest tower, the WDAZ TV Tower, which is 445.2 meters (1,460.2 ft) tall. The tower is used by television stations WDAZ and KGFE of Grand Forks, ND.