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.
Lisbon is a town in Grafton County, New Hampshire, United States. The population was 1,587 at the 2000 census. Lisbon hosts an annual "Lilac Festival" on Memorial Day weekend. The primary settlement in town, where over 67% of the population lives, is defined as the Lisbon census-designated place (CDP) and is located along U.S. Route 302 and the Ammonoosuc River in the southwestern corner of the town.