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.
Augusta is the capital of the U.S. state of Maine, county seat of Kennebec County, and center of population for Maine . The city's population was 18,560 at the 2000 census, making it the third-smallest state capital after Montpelier, Vermont and Pierre, South Dakota. Located on the Kennebec River at the head of tide, it is home to the University of Maine at Augusta.