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.
Beulah is an unincorporated community in eastern Crook County, Wyoming, United States, along a tributary of the Belle Fourche River. It lies along local roads near Interstate 90, northeast of the town of Sundance, the county seat of Crook County. Its elevation is 3,520 feet (1,073 m), and it is located at 44°32′40″N 104°5′21″W / 44.54444°N 104.08917°W / 44.54444; -104.08917 (44.5444299, -104.0891020). Although Beulah is unincorporated, it has a post office, with the ZIP code of 82712. Public education in the community of Beulah is provided by Crook County School District #1.