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.
Newcastle (also New Castle) is an unincorporated community in southwestern Iron County, Utah, United States. It lies along State Route 56 southwest of the city of Parowan, the county seat of Iron County. Its elevation is 5,312 feet (1,619 m), and it is located at 37°40′0″N 113°32′58″W / 37.666667°N 113.54944°W / 37.666667; -113.54944 (37.6666413, -113.5494060). Although Newcastle is unincorporated, it has a post office, with the ZIP code of 84756.