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.
Elizabethtown is a town in Essex County, New York, United States. The population was 1,315 at the 2000 census. The county seat of Essex County is a hamlet also called Elizabethtown. The name is derived from Elizabeth Gilliland, the wife of an early settler. The Town of Elizabethtown is in the east-central part of the county and is north of Albany. The town calls itself the "Pleasant Valley."