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.
Rutherford is a borough in Bergen County, New Jersey, United States. As of the United States 2000 Census, the borough population was 18,110. It is an inner-ring suburb of New York City, located 8 miles (13 km) west of Midtown Manhattan. Rutherford was formed as a borough by an Act of the New Jersey Legislature on September 21, 1881, from portions of Union Township, based on the results of a referendum held on the previous day. Rutherford has been called the "Borough of Trees" and "The First Borough of Bergen County".