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.
Rutland is a town in Worcester County, Massachusetts, United States. The population was 6,353 at the 2000 census. Worcester County's only buffalo herd is located in Rutland, at Alta Vista Farm. Rutland is the geographic center of Massachusetts; a tree, The Central Tree, located on Central Tree Rd. marks the general spot. For geographic and demographic information on the census-designated place Rutland, please see the article Rutland (CDP), Massachusetts.