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.
Loveland is a Home Rule Municipality that is the second most populous city in Larimer County, Colorado, United States. Loveland is situated 46 miles (74 km) north of the Colorado State Capitol in Denver. Loveland is the 14th most populous city in Colorado. The United States Census Bureau estimates that in 2005 the population of the city of Loveland was 59,563,. The city forms part of the Fort Collins-Loveland Metropolitan Statistical Area, as well as the Denver-Aurora-Boulder Combined Statistical Area and the Front Range Urban Corridor. The city's public schools are part of the Thompson R2-J School District.