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.
The City of Manitou Springs is a Home Rule Municipality located in El Paso County, Colorado, United States. The population was 4,980 at the 2000 census. Students are served by Manitou Springs School District 14 and Manitou Springs High School. Although nearby Colorado Springs is sometimes called "the Springs", some residents of Manitou or of westside Colorado Springs refer to both cities together as "The Springs".