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.
Decatur is a city in, and county seat of, DeKalb County, Georgia, United States. With a population of 18,147 in the 2000 census, the city is sometimes assumed to be larger since multiple zip codes in unincorporated DeKalb County bear the Decatur name. An intown suburb of Atlanta and part of the Atlanta Metropolitan Area, Decatur's public transportation is served by three MARTA rail stations. Decatur's official motto is "A city of homes, schools and places of worship."