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.
Gautier is a city in Jackson County, Mississippi, United States, along the Gulf of Mexico west of Pascagoula. It is part of the Pascagoula, Mississippi Metropolitan Statistical Area. The population was 11,681 at the 2000 census. Locally, the name is pronounced as "GO-shay. " Descendants of the Gautier family, for whom it was named, still live in the area.