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.
Helper is a city in Carbon County, Utah, United States about 120 miles southeast of Salt Lake City and 7 miles (11 km) northwest of the city of Price. It is also known as the "Hub of Carbon County". The population was 2,025 at the 2000 census. The city lies along U.S. Route 6/U.S. Route 191, a shortcut between Provo and Interstate 70, on the way from Salt Lake City to Grand Junction, Colorado. It is the location of The Western Mining and Railroad Museum, a tourist attraction that also contains household and commercial artifacts illustrating late 19th and early 20th century living conditions.