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.
Emerson is a city in far southern Bartow County, Georgia, United States, on highways 41, 293, and 75. The population was 1,092 at the 2000 census. Emerson is a gateway to Red Top Mountain State Park, a Georgia state park, which is surrounded by Lake Allatoona.