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.
Ashburn is a city in, and the county seat of, Turner County, Georgia, United States. The population was 4,419 at the 2000 census. The 2007 Census Estimate shows a population of 9,898. Ashburn's government is classified as a "council/manager" form of municipal government. The City Manager of Ashburn is Ben Taylor. Ashburn is noted for its peanuts and a Fire Ant festival.