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.
Emblem (also Germania or Liberty Bench) is an unincorporated community in western Big Horn County, Wyoming, United States. The community has an official population of 10 although the surrounding rural area increases the number to over 100. It lies along the concurrent U.S. Routes 14, 16, and 20, west-northwest of the town of Basin, the county seat of Big Horn County. Its elevation is 4,449 feet (1,356 m), and it is located at 44°30′21″N 108°23′30″W / 44.50583°N 108.39167°W / 44.50583; -108.39167 (44.5057887, -108.3917798). Although Emblem is unincorporated, it has a post office, with the ZIP code of 82422.