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.
Christmas is a census-designated place and an unincorporated area in Orange County, Florida, United States. It is part of the Orlando–Kissimmee Metropolitan Statistical Area. The population was 1,162 at the 2000 census. Christmas is home to the world's largest (nonorganic) alligator, measuring at just over 200 feet (61 m). Every year, Christmas sends a large amount of mail from its Post Office from people who mail letters from the town so they can have the "Christmas" postmark on their holiday mailings. It is also home to many Orlando digital TV stations' transmission towers.