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.
Andover is a town in Merrimack County, New Hampshire, United States. The population was 2,109 at the 2000 census. Andover includes the villages of Cilleyville, Potter Place, and East Andover, a resort on Highland Lake. The town is home to Ragged Mountain State Forest and Proctor Academy, a private coeducational preparatory school.