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.
Roseau is a city in Roseau County, Minnesota, USA. The population was 2,756 at the 2000 census. It is the county seat of Roseau County. Minnesota State Highways 11, 89, and 310 are three of the main arterial routes in the community. Hayes Lake State Park is nearby. Roseau has a strong high school hockey tradition and has competed in and won the Minnesota state hockey tournament more than any other team in the state (most recently in 2007). The town is also home to a manufacturing and plastic molding injection facility of snowmobile and ATV manufacturer Polaris and the home of retired NHL and Olympic hockey players Neal Broten, Aaron Broten, Paul Broten, Blane Comstock, Rube Bjorkman, Don Ross, and Bryan "Butsy" Erickson. Roseau is also the hometown of John Harris, who currently competes on the Champions Tour, and politician Robert Bergland.