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.
Lefor is an unincorporated community in southern Stark County, North Dakota, United States. It lies southeast of the city of Dickinson, the county seat of Stark County. Its elevation is 2,592 feet (790 m). Lefor's post office closed November 2, 2002, but the town still has its own ZIP code of 58641. . Lefor is part of the Dickinson Micropolitan Statistical Area.