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.
Elkins is a small village in New London, Merrimack County, New Hampshire, United States. It is situated at the east end of Pleasant Lake. It is home to a public beach, gas station, auto repair garage, post office, church, veterinarian office, and a group of rental cottages, Rocky Point Lodge. The village was originally called Scytheville, because of the presence of a scythe works in the village, using the outflow from Pleasant Lake to power the equipment to manufacture this agricultural implement. The scythe works closed in 1889 and, in 1896, the village was renamed in honor of Dr. John P. Elkins.