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.
Coleman is a city in Midland County of the U.S. state of Michigan. As of the 2000 census, the city population was 1,296. In 1994, a meteorite known as the "Coleman meteorite" fell near the city, which is ironic because the community schools' mascot are the Coleman Comets.