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.
Altamonte Springs is a city in Seminole county in the U.S. state of Florida, which had a population of 41,200 at the 2000 census. Located primarily in Seminole County, the city is in the northern suburbs of the Greater Orlando Metropolitan Statistical Area, which the United States Census Bureau estimated had a population of 2,054,574 in 2008. The name Altamonte is Spanish meaning "high hill".