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.
Beaver Falls is a hamlet in the Town of Croghan, west of the Village of Croghan, in Lewis County, New York. The hamlet is home to a population of around 500 (2007 estimate). The hamlet is split into two sections, divided by the Beaver River, which flows down from the village of Croghan. Three bridges cross the river, two vehicle bridges on the upper and lower ends of the hamlet, and a third railway trestle which crosses the river in the center of town behind the Latex Mill. Main street, once a busy district during the early 20th century is now all but stripped of commercial business, with only the Latex Mill and J.P. Lewis Mill still in opertation, and the Post office and Fire Department residing there.