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.
Fort Collins is a Home Rule Municipality situated on the Cache La Poudre River along the Colorado Front Range, and is the county seat and most populous city of Larimer County, Colorado, United States. Fort Collins is located 57 miles (92 km) north of the Colorado State Capitol in Denver. With an estimated 2008 population of 136,509, it is the fifth most populous city in Colorado. Fort Collins is a large college town, home to Colorado State University. It was named Money magazine's Best Place to Live 2006 and #2 in 2008.