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.
Epping is a town in Rockingham County, New Hampshire, United States. The population was 5,476 at the 2000 census. Epping includes the area known as Camp Hedding. The primary settlement in town, where over 30% of the population resides, is defined by the U.S. Census Bureau as the Epping census-designated place (CDP) and includes the densely-populated portion of the town centered on New Hampshire Route 27 just west of New Hampshire Route 125.