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.
Irving is a hamlet located in Chautauqua County, New York, USA. It is located near the east town line and the eastern county line in the Town of Hanover. US Route 20 and New York State Route 5 pass through the hamlet, which is also next to Cattaraugus Creek; New York State Route 438 terminates just across the creek. The hamlet is a key point on the Cattaraugus Indian Reservation; the Seneca nation's governmental headquarters for the reservation are located in Irving. Several tax-free gasoline stations and smoke shops are located in the hamlet, as is Seneca Gaming and Entertainment, a Seneca-owned bingo hall.