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.
Twin Mountain is a village within the town of Carroll in the White Mountains of New Hampshire. It is named for two prominent summits which rise to the south of the village, North Twin Mountain and South Twin Mountain (4,902 ft/1,494 m). The village is located at the junction of U.S. highways 3 and 302, two major routes through the White Mountain notches. The Ammonoosuc River flows through the center of the village.