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.
Roseland is a borough in western Essex County, New Jersey, United States. As of the United States 2000 Census, the borough population was 5,298. Roseland was incorporated as a borough by an Act of the New Jersey Legislature on March 10, 1908, from portions of Livingston Township. New Jersey Monthly magazine ranked Roseland as its 14th best place to live in its 2008 rankings of the "Best Places To Live" in New Jersey.