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.
Altus is a city in Jackson County, Oklahoma, United States. The population was 21,447 at the 2000 census. It is the county seat of Jackson County. Altus is home to Altus Air Force Base, the United States Air Force's training base for pilots and aircrew in the C-17, and KC-135. It is also home to Western Oklahoma State College and Southwest Technology Center. "Altus" is an anagram of Oklahoma's second most-populated city, Tulsa .