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.
Finlayson is a city in Pine County, Minnesota, United States. The population was 314 at the 2000 census. The city's area was incorporated from Finlayson Township, the remainder of which is still adjacent to it. Interstate 35 and Minnesota State Highways 18 and 23 are three of the main routes in the area.