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.
Ellijay is a city in Gilmer County, Georgia, United States. The population was 1,584 at the 2000 census. The city is the county seat of Gilmer County. Ellijay lies where two rivers, the Ellijay and the Cartecay, come together to form the Coosawattee River. The city holds an annual Apple Festival and Gilmer County is known as the 'Apple Capital of Georgia'. The Apple Festival is held yearly in October. The town has a pop cultural reference on an Adult Swim animated show Squidbillies, where it is the site of a fictitous town called Mountain Squids, Georgia.