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.
Mont Vernon is a town in Hillsborough County, New Hampshire, United States. The population was 2,034 at the 2000 census. It is not clear why it is spelled differently from the many other towns in the United States named after Mount Vernon, the home of George Washington. Some say the "u" in "Mount" was accidentally dropped by a town clerk filling out official papers; some say the change was made deliberately to draw attention to the town; some say it uses the French spelling of "mont" as a nod to what was then the region's large French-Canadian population. According to town histories, as late as the 1920s, there was some dispute about how to spell the name, with the post office and one of its most prominent hotels using a "u" for many decades.