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.
Foster is a town in Garvin County, Oklahoma, United States. It was incorporated in 2002 and had an estimated population of 124 in 2007. Foster is served by State Highway 29A, a spur of State Highway 29. A post office was first established at Foster on August 12, 1891.