merger

1. (economics) The legal union of two or more corporations into a single entity, typically assets and liabilities being assumed by the buying party.Examples: "The company has had some success with its EV offerings, such as the Nissan Leaf, an asset it brought to the table in merger discussions. EV development costs have created a powerful incentive for carmakers to explore mergers as a way to share the financial burden, according to analysts."

2. (law) An absorption of one or more estate(s) or contract(s) into one other, all being held by the same owner; of several counts of accusation into one judgement, etc.

3. (phonology) A type of sound change where two or more sounds merge into one.Examples: "the cot-caught merger"; "If the presence of *θ in Sardinian words of Punic origin is indeed taken as evidence for an affricated realization of Semitic *z, this implies that the variety of Punic, that was the source of the Sardinian punicisms, did not exhibit the merger of Semitic *s, *z, *ṣ, *ś into /s/."