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.
Rochester is a city in Strafford County, New Hampshire, United States. As of the 2000 census, the city population was 28,461, the largest in New Hampshire's Seacoast region. The New Hampshire Office of Energy and Planning estimated its 2007 population at 30,823. The city includes the villages of East Rochester and Gonic. Rochester is home to Skyhaven Airport and the annual Rochester Fair.