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.
Mason is a city in the U.S. state of Michigan. It is named after the state's first governor, Stevens T. Mason. As of the 2000 census, the city population was 6,714, with the 2008 estimate placing it at 8,099. It is the county seat of Ingham County. Mason is the only city in the U.S. that serves as a county seat ahead of a state capital, with the capital of Lansing also in Ingham County. Despite being the county seat, many county offices and courtrooms are located in Lansing.