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.
Deltona is a city located in southwestern Volusia County, Florida. According to 2008 U.S. Census Bureau estimates, the city has a population of 85,921; it is the largest city in Volusia County. Deltona is a principal city of the Deltona-Daytona Beach-Ormond Beach, Florida Metropolitan Statistical Area, which the census bureau estimated had a 2006 population of 496,575. Deltona is also a principal city in the Fun Coast region of the state of Florida.