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.
Wyarno is an unincorporated community in central Sheridan County, Wyoming, United States. It lies along WYO 336 east of the city of Sheridan, the county seat of Sheridan County. Its elevation is 3,786 feet (1,154 m), and it is located at 44°48′48″N 106°46′26″W / 44.81333°N 106.77389°W / 44.81333; -106.77389 (44.8133063, -106.7739517). Although Wyarno is unincorporated, it has a post office, with the ZIP code of 82845. Public education in the community of Wyarno is provided by Sheridan County School District #2.