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.
Hillsborough, frequently spelled Hillsboro, is a town in Hillsborough County, New Hampshire, United States. The population was 4,928 at the 2000 census. It includes Hillsborough Center; Hillsborough Upper Village; Hillsborough Lower Village; Emerald Lake Village; and the primary settlement in town, known either as "Bridge Village" or simply "Hillsborough". The town is home to Fox State Forest and part of Low State Forest. The Hillsborough CDP is a census-designated place that roughly encompasses the central urban area of the town, located at the junction of U.S. Route 202 and New Hampshire Routes 9 and 149. Over 37% of the town's population resides in the CDP.