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.
Goshen is a city located in Elkhart County, Indiana, United States. It is the smaller of the two principal cities of the Elkhart-Goshen Metropolitan Statistical Area, which in turn is part of the South Bend-Elkhart-Mishawaka Combined Statistical Area. It is the county seat of Elkhart County and located in the northern Indiana near the Michigan border, in a region known as Michiana. Goshen is located 10 miles south of Elkhart, 25 miles southeast of South Bend, 120 miles east of Chicago, and 150 miles north of Indianapolis. According to a 2008 estimate, Goshen's population is 31,800. The city is known as a center of manufacturing for recreational vehicles and accessories, the home of Goshen College, a nationally recognized liberal arts college, and home to the Elkhart County 4-H Fair, the second largest county fair in the United States.