Idaho Code § 30-1-1101

Definitions.
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As used in this part:
(1) "Merger" means a business combination pursuant to section 30-1-1102 , Idaho Code.
(2) "Party to a merger" or "party to a share exchange" means any domestic or foreign corporation or eligible entity that will:
(a) Merge under a plan of merger;
(b) Acquire shares or eligible interests of another corporation or an eligible entity in a share exchange; or
(c) Have all of its shares or eligible interests or all of one (1) or more classes or series of its shares or eligible interests acquired in a share exchange.
(3) "Share exchange" means a business combination pursuant to section 30-1-1103 , Idaho Code.
(4) "Survivor" in a merger means the corporation or eligible entity into which one (1) or more other corporations or eligible entities are merged. A survivor of a merger may preexist the merger or be created by the merger.

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