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.
Goshen is a town in Hampshire County, Massachusetts, United States. The population was 921 at the 2000 census. It is part of the Springfield, Massachusetts Metropolitan Statistical Area. The town has a rural atmosphere, with only one general store, a post office, Elementary school, and town hall. The town encompasses both the Upper and Lower Highland lake, Upper being a part of the D.A.R. State Forest. The Lower Highland Lake is privately held by a homeowners association for families who own year long and summer properties on the lake.