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.
Beulah is a village in the U.S. state of Michigan and the county seat of Benzie County. The population was 363 at the 2000 census. It is located in Benzonia Township at the southeast end of Crystal Lake, about one mile north of Benzonia on U.S. Route 31. The Beulah post office was established in 1892. Beulah is the home of The Cherry Hut, a popular northwest Michigan diner famous for its products made from locally grown cherries. Founded in 1922, the Cherry Hut has been located in Beulah since 1935.