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.
Southborough is a town in Worcester County, Massachusetts, United States. It incorporates the smaller villages of Cordaville, Fayville, and Southville. Its name is often informally shortened to Southboro, a usage seen on many area signs and maps. Its population was 8,781 at the 2000 census. Land use is primarily residential with substantial open space. A quarter of the town's area is flooded by the Sudbury Reservoir. Light industrial land use is concentrated along main roads, primarily Massachusetts Rte. 9, and there are several small business districts in the villages and along Rte. 9. Southborough was named Number 31 in the nation on CNN Money's 100 Best Places to Live in 2009.