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.
Nelson is a city in Nuckolls County, Nebraska, United States. The population was 587 at the 2000 census. It is the county seat of Nuckolls County. The city was named as the county seat in 1872, and its position survived a challenge by Superior in 1889. Nelson's population reached a high of 1,000 in 1900, but has since declined gradually.