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.
Irwin is an unincorporated community in southwestern Union Township, Union County, Ohio, United States. It is located at 40°07′21″N 83°29′22″W / 40.1225°N 83.48944°W / 40.1225; -83.48944Coordinates: 40°07′21″N 83°29′22″W / 40.1225°N 83.48944°W / 40.1225; -83.48944, at the intersection of Ohio State Route 4 and 161. The Irwin Post Office was established on 15 May 1858, and serves the surrounding area, including the community of Rosedale.