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.
Gorham is a town in Coos County, New Hampshire, United States. The population was 2,895 at the 2000 census. Gorham is located in the White Mountains, and parts of the White Mountain National Forest are in the south and northwest. Moose Brook State Park is in the west. The town is crossed by the Appalachian Trail. Tourism is a principal business. It is part of the Berlin, NH–VT Micropolitan Statistical Area. The primary settlement in Gorham, where over 61% of the town's population resides, is defined by the U.S. Census Bureau as the Gorham census-designated place and is located between the two intersections of US 2 and NH 16, along the Androscoggin River.