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.
Tiger is a town in Rabun County, Georgia, United States. The population was 316 at the 2000 census. It was incorporated in 1904. There are two popular legends as to how Tiger got its name. The first is that it was named after a Cherokee chief named Tiger Tail. The second (and more likely) story is that the name came from the cry of roaming panthers.