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.
White Owl (also Whiteowl) is an unincorporated community in east central Meade County, South Dakota, United States. It lies along Highway 34 east of the city of Sturgis, the county seat of Meade County. Its elevation is 2,792 feet (851 m), and it is located at 44°35′32″N 102°25′51″W / 44.59222°N 102.43083°W / 44.59222; -102.43083 (44.5922110, -102.4307210). Board on Geographic Names officially designated it "White Owl" in 1906. Although it is unincorporated, it has a post office, with the ZIP code of 57792.