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.
Roosevelt is a city in Duchesne County, Utah, United States. The population was 4,299 at the 2000 census. The proper pronunciation of the city's name is based on how President Theodore Roosevelt pronounced his name: according to the man himself, "pronounced as if it was spelled 'Rosavelt.'