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.
Walcott is an unincorporated community in central Carbon County, Wyoming, United States. It lies along local roads near Interstate 80 and the concurrent U.S. Routes 30 and 287, east of the city of Rawlins, the county seat of Carbon County. Its elevation is 6,627 feet (2,020 m), and it is located at 41°45′40″N 106°50′42″W / 41.76111°N 106.845°W / 41.76111; -106.845 (41.7610714, -106.8450364). Although Walcott is unincorporated, it has a post office, with the ZIP code of 82335. Public education in the community of Walcott is provided by Carbon County School District #2.