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.
Zahl is an unincorporated community in northwestern Williams County, North Dakota, United States. It lies along North Dakota Highway 50 north of the city of Williston, the county seat of Williams County. Its elevation is 2,014 feet (614 m). Although it is unincorporated, it has a post office, with the ZIP code of 58856.