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.
Westminster is a city in northern Maryland, United States. It is the county seat of Carroll County. According to the U.S. Census Bureau, the city's population was 17,689 for a 12-month period ending 1 July 2008. Westminster is an outlying community within the Baltimore-Towson, MD MSA, which is part of a greater Washington-Baltimore-Northern Virginia, DC-MD-VA-WV CSA.