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.
Boulder is a Home Rule Municipality that is the county seat and most populous city of Boulder County, Colorado. Boulder is the 11th most populous city in the state of Colorado. The United States Census Bureau estimates that in 2008 the population of the city of Boulder was 94,268, while the population of the Boulder Metropolitan Statistical Area was 293,161. Boulder is the home of the main campus of the University of Colorado, the state's largest university, and Naropa University, one of two accredited Buddhist-inspired universities in the United States. Located at the base of the foothills of the Rocky Mountains at an elevation of 5,430 feet (1,655 m), Boulder is 25 miles (40 km) northwest of Denver.