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.
Westminster is a Home Rule Municipality in Adams and Jefferson counties in the U.S. state of Colorado. Westminster is a northwest suburb of Denver. The Westminster Municipal Center is located 9 miles (14 km) north-northwest of the Colorado State Capitol. The United States Census Bureau estimates that the city population was 107,056 on July 1, 2008. Westminster is the eighth most populous city in the State of Colorado and the 237th most populous city in the United States. Westminster is a part of the Denver-Aurora-Broomfield, CO Metropolitan Statistical Area and the Denver-Aurora-Boulder Combined Statistical Area. In July, 2006, it was ranked as the 24th best place to live in the USA by Money magazine.