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.
Longmont is a Home Rule Municipality in Boulder and Weld counties in the U.S. state of Colorado. Longmont is the 13th most populous city in the State of Colorado. The word "Longmont" comes from Longs Peak, a prominent mountain named for explorer Stephen H. Long that is clearly visible from Longmont, and "mont" from the French word for mountain. The city is located northeast of the county seat of Boulder and 31 miles (50 km) north-northwest of the Colorado State Capitol in Denver. In contrast to its better-known neighbor, Longmont has a much more quiet and residential feel, although the city has begun to grow rapidly in recent years. The population was 71,093 at the 2000 census. The 2008 population estimate is 85,928. Also notable, Longmont was declared an "All-America City" by the National Civic League in June 2006. The city was also named number 50 on the 2008 list of the top 100 places to live in the United States by Money Magazine.