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.
Niceville is a city in Okaloosa County, Florida, United States, located close to Eglin Air Force Base. It was previously named Boggy Bayou, but the name was changed to attract more tourists. The Boggy Bayou Mullet Festival is still held annually. The population was 11,684 at the 2000 census. The 2005 population estimate for Niceville, Florida is 12,582. Mayor Randall Wise has held the post since 1971. Niceville is part of the Fort Walton Beach–Crestview–Destin Metropolitan Statistical Area.