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 Rockaway is a village in Nassau County, New York in the United States. The population was 10,414 at the 2000 census. The Incorporated Village of East Rockaway is in the Town of Hempstead, adjacent to Lynbrook, Hewlett and Oceanside. The primary ethnicities are mainly Italian and Irish. The Waverly Park neighborhood, near the Hewlett-East Rockaway Jewish Center and along the border with Hewlett, has a sizable Jewish community.