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.
Eaton is a Statutory Town in Weld County, Colorado, United States. The population was 2,690 at the 2000 census. The town is named after Benjamin Harrison Eaton, a pioneer of irrigation who played a leading role in transforming the arid prairie of the Great Plains east of Colorado's Front Range into a thriving agricultural region with water brought from the nearby Rocky Mountains in the late 1800s. Much of the farming country around Eaton, Colorado continues to depend on the irrigation systems engineered by Eaton and others to this day. Eaton later served as Governor of Colorado from 1885 to 1887.