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.
East Aurora is a village in Erie County, New York, United States. The population was 6,673 at the 2000 census. It is part of the Buffalo–Niagara Falls Metropolitan Statistical Area. The Village of East Aurora lies in the eastern half of the Town of Aurora. It is southeast of Buffalo. The current mayor is Clark W. Crook.