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.
Viborg (pronounced VY'-burg) is a city in Turner County, South Dakota, United States. The population was 832 at the 2000 census. The city is most likely named after the Danish city of Viborg, as the US city was founded by Danish-Americans and the only alternative is the Finnish city of the same name.