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.
Milton is a town in Norfolk County, Massachusetts, United States and part of the Greater Boston area. The population was 26,062 at the 2000 census. Milton is the birthplace of former U.S. President George H. W. Bush and architect Buckminster Fuller. Milton also has the highest percentage of residents per capita citing Irish heritage of any town in the United States; 38%. In 2007 and 2009, Money Magazine listed Milton 7th and 5th, respectively, on its annual list of the "Best Places to Live" in the United States.