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.
Lyons is a Statutory Town in Boulder County, Colorado, United States. The population was 1,585 at the 2000 census. Lyons is located at the confluence of the North St. Vrain Creek and the South St. Vrain Creek, twenty miles (32 km) east of Rocky Mountain National Park. Due to its location at the intersection of State Highway 7 and U.S. Highway 36 which lead to Rocky Mountain National Park, it is sometimes referred to as The Double Gateway to the Rockies.