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.
Houma is a city in and the parish seat of Terrebonne Parish, Louisiana, United States, and the largest principal city of the Houma–Bayou Cane–Thibodaux Metropolitan Statistical Area. The city's powers of government have been absorbed by the parish, which is now run by the Terrebonne Parish Consolidated Government. The population was 32,393 at the 2000 census. There are many unincorporated areas adjacent to the city of Houma; the largest, Bayou Cane, is an urbanized area commonly referred to by locals as Houma but is not included in the 2000 census count, and is in fact a separate census-designated place. The name Houma derives from the Houmas Indian tribe, not recognized by the U.S. Bureau of Indian Affairs.