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.
New Castle is a town in Rockingham County, New Hampshire, United States. The population was 1,010 at the 2000 census. The smallest town in New Hampshire, and the only one located entirely on islands, it is home to Fort Constitution Historic Site, Fort Stark Historic Site, and the New Castle Common, a 31-acre (13 ha) recreation area on the Atlantic Ocean. New Castle is also home to a United States Coast Guard station, as well as the historic Wentworth by the Sea hotel.