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.
Neoga is a city in Cumberland County, Illinois, United States. The population was 1,854 at the 2000 census. It is part of the Charleston–Mattoon Micropolitan Statistical Area. The current mayor of Neoga is Wayne Modglin, a councilman who was appointed to the position following the resignation of Jay Russell. The Mayor before Jay Russell was Gary Mercer. Neoga was incorporated in 1856. Neoga means "deer" in the Indian language Kickapoo.