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.
Roswell is a city located in northern Fulton County and an affluent suburb of northern Atlanta, Georgia. Per the US Census Bureau's 2008 estimate, the population is 87,657. It is the seventh-largest city in Georgia. A branch of the Chattahoochee River National Recreation Area, a component of the National Park System, is located in Roswell at Vickery Creek.