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.
Free Soil is a village in Mason County of the U.S. state of Michigan.. As of the 2000 census, the village population was 177. The village is located within Free Soil Township. The village is close to the intersection of Freesoil and Custer Roads. Freesoil operates a one-building K-8 school. It was previously K-12, with the last graduating class in 2007.