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.
Pittsburg is a town in Coos County, New Hampshire, United States. The population was 867 at the 2000 census. It is the northernmost town in New Hampshire and the largest town by area in the state, more than twice the size of the next largest town, Lincoln. U.S. Route 3 is the only major highway in the town, although the northern terminus of New Hampshire Route 145 also lies within Pittsburg. Pittsburg is part of the Berlin, NH–VT Micropolitan Statistical Area.