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.
Largo is the third largest city in Pinellas County, Florida, USA and is part of the Tampa Bay Area. Centrally located, it is the crossroads of the county. As of the 2000 census, the City had a total population of 69,371. As of 2004, the population recorded by the U.S. Census Bureau was 71,704 . Largo was first incorporated in 1905. In 1913, it became the first municipality in Pinellas County to adopt a Council-Manager government. It switched back and forth from "town" to "city" a few times, and became a city again in 1974. It was an exporter of agricultural products until the 1960s when the influx of people began to transform it into a bedroom community. From 1905 to 2005, Largo grew in area from 9/16ths of a square mile to about 17 square miles (44 km), and in population from about 300 people to more than 70,000. Largo began as a rural farming community and became the third largest city in Florida's most densely populated county. Largo is also a sister city to Tosayamada, Kochi, Japan. In 2007, Largo had been named a National Arbor Day Tree City seventeen years in a row.