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.
Bogota is a borough in Bergen County, New Jersey, United States. As of the United States 2000 Census, the borough population was 8,249. Bogota was formed on November 14, 1894, from portions of Ridgefield Township at the height of the "Boroughitis" phenomenon, based on the results of a referendum held that day. Portions of Bogota were taken in 1895 to form part of the newly-created Township of Teaneck. Bogota was named in honor of the Bogert family, which had been the first to occupy the area, and may also be a portmanteau of Bogert and Banta, another early family, with an "O" added to ease pronunciation. The borough's name is pronounced /bəˈɡoʊtə/ ("buh-GO-tah"), unlike Bogotá, capital city of Colombia, whose name is accented on the final syllable. Coincidentally, 1.54% of Bogota's residents are from Colombia.