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.
Birdseye is a town in Jefferson Township, Dubois County, Indiana, United States. As of the 2000 census, the town population was 465. It was platted in 1880. Popular tradition says the town was first known as Bird, after Rev. "Bird" Johnson, who was helping select a location for the first post office when he said "this spot suits Bird's eye". Birdseye is part of the Jasper Micropolitan Statistical Area.