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.
Lincoln is a town in Grafton County, New Hampshire, United States. The population was 1,271 at the 2000 census. Lincoln, the second-largest town by area in New Hampshire, includes the village of North Lincoln and the former village site of Stillwater. The town is home to the New Hampshire Highland Games and to a portion of Franconia Notch State Park. Set in the White Mountains, large portions of the town are within the White Mountain National Forest. The Appalachian Trail crosses in the northeast. Lincoln is the location of the Loon Mountain ski resort and associated recreation-centered development.