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.
Lincoln is a city in Logan County, Illinois, United States. It is the only town in the United States that was named for Abraham Lincoln before he became president; he practiced law there from 1847 to 1859. First settled in the 1830s, Lincoln is home to three colleges and two prisons. The three colleges are Lincoln College, Lincoln Christian University, and Heartland Community College. It is also the home of the world's largest covered wagon. The population was 15,369 at the 2000 census. It is the county seat of Logan County.