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.
Banner is an unincorporated community in southern Sheridan County, Wyoming, United States. It lies along local roads near Interstate 90, south of the city of Sheridan, the county seat of Sheridan County. Its elevation is 4,580 feet (1,396 m), and it is located at 44°36′5″N 106°51′55″W / 44.60139°N 106.86528°W / 44.60139; -106.86528 (44.6013609, -106.8653374). Although Banner is unincorporated, it has a post office, with the ZIP code of 82832. Public education in the community of Banner is provided by Sheridan County School District #2.