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.
Collins is a town in Erie County, New York, United States. The town is on the south border of the county and is considered to be one of the "Southtowns" of Erie County. The population indicated by the 2000 census was 8,307. The population for 2007 is estimated at 7,092, a loss of 1,215 citizens.