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.
Findlay is a village in Shelby County, Illinois, United States. The population was 723 at the 2000 census. Findlay is the home of Eagle Creek Resort, an Illinois state park resort on Lake Shelbyville. Also on Lake Shelbyville, Wolf Creek State Park, is also nearby. Findlay Marina on Lake Shelbyville is also a popular spot for boaters. The town is also the location of one of only 3 Goat Towers in the world, the "Tower of Baaa". The tower consists of 5000 bricks with 276 spiral steps, and is modeled to look like a castle turret. Findlay rests in the middle of some of the richest, most fertile farmland in the United States. Prices per acre for the so-called "black dirt" are among the highest.