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.
Federal Way is a city in King County, Washington, United States. Federal Way is considered a commuter town by some people and is located between Seattle and Tacoma. Its western boundary is Puget Sound. It is bordered by Des Moines on the north, Kent, Auburn, unincorporated King County, and Milton on the east and Tacoma and Fife on the south. The population is currently 88,580.