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.
Rowena (pronounced "roh-WEE'-nuh") is an unincorporated community in Minnehaha County, South Dakota along South Dakota State Highway 42. Rowena is located at 43°31′13″N 96°33′20″W / 43.52028°N 96.55556°W / 43.52028; -96.55556, just over a mile north of the border with Iowa, about 5 miles (8.0 km) east of Sioux Falls, and 5 miles (8.0 km) west of the Minnesota border, at an elevation of 1,411 feet (430 m). The ZIP Code is 57056.