In the law of corporations, a merger is effected when one or more corporations becomes a part of, or merges, with another corporation so that one ceases to exist and the other continues to exist. In a merger, the company that continues to exist retains its name and identity and acquires the assets, liabilities, franchises, and powers of the corporation that ceases to exist. Attorneys who practice in mergers and acquisitions (sometimes called M & A) represent corporations and other business entities in strategizing, negotiating, and carrying out transactions in which two or more companies or corporations combine into a single new entity, a merger, or where one business purchases and absorbs the assets of another, an acquisition.
Aurora is a Home Rule Municipality spanning Arapahoe, Adams, and Douglas counties in Colorado. The city is the third most populous city in the state of Colorado and the 58st most populous city in the United States. The city had an estimated population of 319,057 in 2008-07-01. The city and its western neighbor are the principal cities of the Denver-Aurora-Broomfield, CO Metropolitan Statistical Area, which in 2007 had an estimated population of 2,464,866. , the estimated population of the Denver-Aurora-Boulder Combined Statistical Area was 2,998,878 on 2007-07-01.