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.
Bethel is a town in Sullivan County, New York, USA. The population has been estimated at 4,532 in 2007. The town received worldwide fame after it became the host of the 1969 Woodstock Festival, which was originally planned for Woodstock, New York, but was relocated to Bethel after Woodstock withdrew.