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.
Tie Siding is a tiny unincorporated community in far southeastern Albany County, Wyoming, United States, approximately eight miles north of the Colorado border. It was strategically located to service the expansion of railroad systems in the West from the late 1860's to early 1900's. Tie Siding interacted with such nearby communities as Virginia Dale, LaPorte and Pingree Park. At an elevation of 7,694 ft. and located at latitude 41.080N and longitude -105.506W, Tie Siding consists today of only a combination U.S. Post Office/Flea Market.