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.
New Haven is a city in Adams, Jefferson, and St. Joseph townships, Allen County, Indiana, United States. It is a adjacent to the city of Fort Wayne, the second largest city in Indiana, and is situated mostly along the southern banks of the Maumee River. The population was 12,406 at the 2000 census.