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.
Talmage is an unincorporated community in Duchesne County, Utah, United States. Its elevation is 6,834 feet (2,083 m), and it is located at 40°20′24″N 110°25′39″W / 40.34°N 110.4275°W / 40.34; -110.4275 (40.3399529, -110.4273800). Although Talmage is unincorporated, it has a post office, with the ZIP code of 84073. The town was founded in 1907 and named Winn in 1912, but renamed in 1914 to honor Latter-day Saint leader James E. Talmage.