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.
Tucker is a census-designated place in DeKalb County, Georgia, United States. The population was 26,532 at the 2000 Census. Although central Tucker, also known as "Main Street Tucker", is laid out as a planned "railroad town," it has never been formally incorporated. Municipal services such as fire, police, water, and schools are provided by DeKalb County. If incorporated, Tucker would be the largest city in the county. An exploratory committee formed by the Tucker Civic Association researched the possibilities of incorporating Tucker as a new city in 1996 and 1997. The community has maintained a distinctive identity, centered on its public high school, churches, and locally owned and operated businesses such as the Cofer Brothers building supply business, Matthews' Cafeteria, and the Tucker Federal savings and loan association (although the latter institution was merged into RBC Centura). It also has been designated with its own ZIP code of 30084. In 2005, the Atlanta Regional Commission issued Tucker a grant to develop a Livable Cities Initiative (LCI). The LCI study, published in December 2005, will look to reestablish Main Street in Tucker as a central point for the greater Tucker community. The study will help create a more pedestrian-friendly and interconnected town center by encouraging walking and other modes of transportation to and around the commercial core. Similarly in August 2004, the Tucker Civic Association created a Neighborhood Strategic Plan to assist in the development of the neighborhood.