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.
Paris is a town in and the county seat of Oxford County, Maine, United States. The population was 4,793 at the 2000 census. The census-designated place of South Paris is located within the town. Because the U.S. Post Office refers to the entire town as South Paris, the town as a whole is commonly referred to as South Paris. The main exception is the area known as Paris Hill, which is a scenic historic district popular with tourists.