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.
Dahlonega is a city in Lumpkin County, Georgia, United States, and is its county seat. As of the 2000 census, it had a total population of 3,638. Dahlonega is located at the north end of Georgia 400, which connects Atlanta to many affluent suburbs to the north. It is consistently named as a best place to retire by many different publications, due to its low cost of living, vibrant activities, continuing education for seniors, festivals, and beautiful setting. In 1828 Dahlonega was the site of the first major gold rush in the United States. The Dahlonega Gold Museum Historic Site sits in the middle of the town square, housed in the old Lumpkin County Courthouse built in 1836. From its steps in 1849, Dahlonega Mint assayor Dr. M. F. Stephenson tried to persuade miners to stay instead of joining the California Gold Rush, saying, "There's gold in them thar hills."