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.
Hewlett is a hamlet and census-designated place (CDP) in Nassau County, New York on the South Shore of Long Island. As of the United States 2000 Census, the CDP population was 7,060. Hewlett is usually included as one of the Five Towns in the southwestern corner of Nassau County. In the context of the Five Towns, "The Hewletts" or "Hewlett" is often used to refer collectively to the hamlet of Hewlett, together with the villages of Hewlett Bay Park, Hewlett Harbor and Hewlett Neck, along with Woodsburgh. All the communities within Hewlett are part of the Hewlett-Woodmere School District or the Lynbrook Union Free School District.