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.
Dracut is a town in Middlesex County, Massachusetts, United States. As of the 2000 census, the town population was 28,562. Dracut is primarily a suburban community, belonging to Greater Lowell and bordering southern New Hampshire. Additionally, it is in the northern portion of the Greater Boston metropolitan area, and geographically part of the Merrimack Valley. It is also the only town in the world with the name "Dracut".