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.
Essex Fells is a borough in Essex County, New Jersey, United States. As of the United States 2000 Census, the borough population was 2,162. Essex Fells was incorporated as a borough by an Act of the New Jersey Legislature on March 31, 1902, from portions of Caldwell Township. In 1981, Essex Fells became a township to take advantage of federal revenue sharing policies. Effective January 1, 1992, it again became a borough. New Jersey Monthly magazine ranked Essex Fells as its 10th best place to live in its 2008 rankings of the "Best Places To Live" in New Jersey.