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.
Marlborough is a city in Middlesex County, Massachusetts, United States. The population was 36,255 at the 2000 census. It is home to Marlboro Airport. Spelling and pronunciation The name is sometimes spelled Marlboro, rather than Marlborough, which is the official spelling. The Boston accent tends to elide the first two syllables of 'Marlborough', producing the spoken name (by residents) 'MALL-bro', or 'MAh-bro'. 'MAR-Burrow' is the sort of compromise pronunciation by those relatively new to the area. It is usually pronounced 'Marl-burrow' by outsiders and people not familiar with the area.