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.
Beresford is a city in Lincoln and Union counties in the U.S. state of South Dakota. The southern two-thirds is part of the Sioux City, IA–NE–SD Metropolitan Statistical Area, while the northern one-third is part of the Sioux Falls Metropolitan Statistical Area. The population was 2,006 as of the 2000 census. The Beresford Republic is the weekly newspaper.