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.
Leeds is a town in Androscoggin County, Maine, United States. The population was 2,001 at the 2000 census. It is included in both the Lewiston-Auburn, Maine Metropolitan Statistical Area and the Lewiston-Auburn, Maine Metropolitan New England City and Town Area. Leeds was the hometown of General Oliver O. Howard, a Union general in the Civil War who later headed the Freedmen's Bureau and Howard University. It was also the hometown of a Confederate general--an interesting juxtaposition for such a small town.