Corporate merger acquisition practice is an area of law and business dealing with how to merge, sell or otherwise combine business entities. Corporate merger is the process by which two or more business entities form into one entity, usually when two divisions of a company or two separate companies combine to form one new entity. Acquisition occurs when one corporate or other business entity purchases another entity. Lawyers are often critically important for corporate merger acquisition transactions because of the complexity that can be involved. A good corporate merger acquisition attorney will be skilled in the business, contractual, tax and securities issues involved when a corporate merger or corporate acquisition takes place.