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.
For the city in the Lehigh Valley region of eastern Pennsylvania, see Allentown, Pennsylvania Allentown is a town in Bleckley, Laurens, Twiggs, and Wilkinson Counties in the U.S. state of Georgia, although primarily in Wilkinson County. The population was 287 at the 2000 census. The Twiggs County portion is part of the Macon Metropolitan Statistical Area, while the Laurens County portion is part of the Dublin Micropolitan Statistical Area. The remaining Wilkinson and Bleckley County portions are not part of any metropolitan or micropolitan area.