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.
Cotuit is a village on Cape Cod in the Town of Barnstable, Massachusetts, United States. Located on a peninsula on the south side of Barnstable about midway between Falmouth, Massachusetts and Hyannis, Massachusetts. Cotuit is bounded by the Santuit River to the west on the Mashpee, Massachusetts town line, the villages of Marstons Mills, Massachusetts to the north, and Osterville, Massachusetts to the east, and Nantucket Sound to the south. Cotuit is primarily residential with several small beaches including Ropes Beach, Riley's Beach, The Loop Beach and Oregon Beach. Image:Cotuit Bay 2007 the Tug, Francis Minot. jpg|The Francis Minot Image:Cotuit Ropes Beach 1900s. jpg|Rope's Beach in the 1900s Image:CotuitBaySpring2008. jpg|Rope's Beach looking out onto Cotuit Bay, April 2008