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.
Walla Walla is the largest city in and the county seat of Walla Walla County, Washington, United States. The population was 29,686 at the 2000 census and 31,350 from the 2008 estimate of the Washington State Office of Financial Management. Walla Walla is in the southeastern region of Washington, approximately four hours by car from Seattle, Washington and thirteen miles from the Oregon border. Whitman College, Walla Walla Community College, and the Washington State Penitentiary are located in Walla Walla. Walla Walla University is located in nearby College Place, Washington. In addition, Baker Boyer Bank, the oldest bank in the state of Washington, was founded in Walla Walla in 1869. Walla Walla is famous for its sweet onions. Many wineries are located in the area and it is a popular vacation spot for wine enthusiasts.