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.
Spofford is a village in the northeastern part of the town of Chesterfield in Cheshire County, New Hampshire, United States. It is situated at the outlet of Spofford Lake and is located along New Hampshire Route 9A. While no population figures are available for Spofford, it is slightly larger than the town-center village of Chesterfield. Children who live in Spofford go to Chesterfield School.