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.
Nashua is a city in Hillsborough County, New Hampshire, USA. As of the 2000 census, Nashua had a total population of 86,605, making it the second largest city in the state (and in the three northern New England states) after Manchester (pop. 107,219). The estimated population of Nashua in 2007 was 87,150. Built around the now-departed textile industry, in recent decades it has been swept up in southern New Hampshire's economic expansion as part of the Boston region. Nashua was twice named "Best Place to Live in America" in annual surveys by Money magazine. It is the only city to get the No. 1 ranking two times—in 1987 and 1997. In 2007, the Morgan Quitno Press ranked Nashua as the 27th safest city in the country.