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.
Peoa is an unincorporated community in southwestern Summit County, Utah, United States, between Jordanelle and Rockport State Parks. It lies along State Route 32 south of the city of Coalville, the county seat of Summit County. Its elevation is 6,191 feet (1,887 m), and it is located at 40°43′29″N 111°20′31″W / 40.72472°N 111.34194°W / 40.72472; -111.34194 (40.7246718, -111.3418577). Although Peoa is unincorporated, it has a post office, with the ZIP code of 84061. The old postmasters names are Carl and Neoma Isakson. Both have died. Peoa was first settled in 1857 by William W. Phelps and others.