As used in this part:
(1) “New interest holder liability” means interest holder liability of a person, resulting from a merger or share exchange, that is: In respect of an entity that is different from the entity in which the person held shares or eligible interests immediately before the merger or share exchange became effective; or
(2) In respect of the same entity as the one in which the person held shares or eligible interests immediately before the merger or share exchange became effective if: The person did not have interest holder liability immediately before the merger or share exchange became effective; or
(3) The person had interest holder liability immediately before the merger or share exchange became effective, the terms and conditions of which were changed when the merger or share exchange became effective.
(4) “Party to a merger” means any domestic or foreign corporation or eligible entity that will merge under a plan of merger but does not include a survivor created by the merger.
(5) “Survivor” in a merger means the domestic or foreign corporation or eligible entity into which one (1) or more other corporations or eligible entities are merged.
(6) The following definitions outside this chapter shall apply to this part: “Acquired entity” is as defined in section 30-22-102(a)(1), Idaho Code.
(7) “Acquiring entity” is as defined in section 30-22-102(a)(2), Idaho Code.