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.
Berlin (with stress on first syllable) is a city along the Androscoggin River in Coos County in northern New Hampshire, United States. The population was 10,331 at the 2000 Census. It includes the village of Cascade. Located on the edge of the White Mountains, the city's boundaries extend into the White Mountain National Forest. Berlin is home to Northern Forest Heritage Park, the Berlin Fish Hatchery, and the White Mountains Community College, a member of the Community College System of New Hampshire. Berlin is the principal city of the Berlin Micropolitan Statistical Area, which includes all of Coos County, New Hampshire and Essex County, Vermont.