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.
Little Falls is a township in Passaic County, New Jersey, United States. As of the 2000 United States Census, the township population was 10,855. It is located about fifteen miles from New York City. Little Falls was incorporated as a township by an Act of the New Jersey Legislature on April 2, 1868, from portions of Acquackanonk Township. On March 25, 1914, portions of the township were taken to form the borough of West Paterson. The old Morris Canal, once an important artery of trade and transportation between the Delaware and Hudson Rivers, wound its way through the town, and vestiges of it still serve as a reminder of Little Falls' long history. Several well-maintained residences and other structures from the last century serve to further strengthen the town's sense of pride in its past.