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.
Deferiet is a village in Jefferson County, New York, United States. The population was 309 at the 2000 census. The village is named after settler Jenika de Ferriet. The Village of Deferiet is at the southwestern side of the Town of Wilna and is east of Watertown. The village is south of Fort Drum.