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.
Moreland is a town in Coweta County, Georgia, in the United States. As of the 2000 census, the town population was 393. The author Erskine Caldwell was born in Moreland in 1903. Newspaper columnist Lewis Grizzard grew up in the town. The town is also home to Moreland Elementary School and [First Baptist Church of Moreland].