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.
Alpharetta is a city in north Fulton County, Georgia, United States. It is one of the most affluent communities in the state. According to a 2008 estimate, Alpharetta's population is 49,903. Selected for its location next to a spring, Alpharetta began as a campground, originally known as New Prospect Camp Ground until late 1858. Officially chartered on December 11 of that year, Alpharetta (supposedly Greek for "first town") served as the county seat of Milton County until the end of 1931 when Milton was merged with Fulton County to avoid bankruptcy during the Great Depression. Despite Alpharetta's poor start, and it being one of the more distal, large suburbs in metro Atlanta, Alpharetta now features several mid-rise buildings, which are home to many high-tech companies including Hewlett-Packard, UPS Supply Chain Solutions, RedPrairie, Radiant Systems, Infor, Lucent, Nortel, IBM, Sun Microsystems, AT&T, Siemens, McKesson Corporation, Verizon, Verizon Wireless, Alltel, E-Trade, Hansgrohe, General Electric, and LexisNexis. In 2009, Forbes ranked Alpharetta as the number 1 "reloville" in the United States.