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.
Winter Haven is a city in Polk County, Florida, United States. The population was 26,487 at the 2000 census. According to the U.S. Census Bureau's 2007 estimates, the city had a population of 32,577, making it the second most populated city in Polk County. It is a principal city of the Lakeland–Winter Haven Metropolitan Statistical Area. Winter Haven is best known as the home of Cypress Gardens, a theme park which has recently gone through renovations to add thrill rides, before closing. It was announced on January 21, 2010, that the former site of Cypress Gardens will become Legoland Florida, the second Legoland park in the United States, and the largest in the world. It is expected to open by the end of 2011. Winter Haven was also home to the first Publix supermarket circa 1930.