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.
Crested Butte is a Home Rule Municipality in Gunnison County, Colorado, United States. A former coal mining town now called "the last great Colorado ski town", Crested Butte is a destination for skiing, mountain biking, and a variety of other outdoor activities. The population was 1,529 at the 2000 census. The Colorado General Assembly has designated Crested Butte the wildflower capital of Colorado.