Special-purpose vehicle
A company created for a single transaction.
A special-purpose vehicle is a legal entity created for one purpose, commonly to execute a single acquisition. It exists so that liabilities stay contained and so that the merger mechanics work.
Anyone reading acquisition filings meets these constantly. Vermont All Natural Expansion Company was created solely to merge into Ben & Jerry's Homemade and disappeared immediately afterwards. Naming the vehicle rather than the parent is technically accurate but unhelpful, which is why ownership records here preserve the chain and name the ultimate parent.