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.
Overland Park is the second most populous city in the U.S. state of Kansas. Located in Johnson County, it has traditionally been considered a satellite city of Kansas City, Missouri, and is located adjacent to Olathe, Lenexa, Prairie Village and Leawood. The population was 149,080 at the 2000 census and was estimated at 171,231 in the 2008 census data. Overland Park has consistently ranked in the top 10 of CNN/Money and Money magazine's 100 Best Cities to Live in the United States. In the 2008 rankings, Overland Park placed 9th. Additionally, the city was ranked as one of "The Best Places to Raise Your Kids in 2009" and was ranked 3rd for "America's 10 Best Places to Grow Up" . It is also the setting for the Showtime series The United States of Tara.