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.
Esopus is a town in Ulster County, New York, United States. The population was 9,331 at the 2000 census. The name comes from the local Indian tribe and means "high banks. " The Town of Esopus is on the west bank of the Hudson River south of the City of Kingston. The town center is in Port Ewen. US Route 9W passes up the east side of the town.