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.
Flowery Branch is a town in Hall County, Georgia, United States. The population was 1,806 at the 2000 census; the United States Census Bureau estimated that the town's population was 3,994 in 2008. It is part of the Gainesville, Georgia, Metropolitan Statistical Area, as well as the Atlanta-Sandy Springs-Marietta metropolitan statistical area.