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.
Jamesport is a census-designated place (CDP) that roughly corresponds to the hamlet (unincorporated community) by the same name in the town of Riverhead in Suffolk County, New York, United States. The CDP's population was 1,526 at the 2000 census. Jamesport is known for its quaint downtown area including antique shops and handful of fine restaurants. The population of the hamlet grows considerably during the summer months due to the influx of day-tourists and vacationers taking advantage of the Great Peconic Bay beaches located on the south side of the hamlet. During the late summer/fall months, the hamlet is busy once again, due to "pumpkin pickers" and "wine tasters", and other tourists taking in the beautiful fall scenery Jamesport has to offer. Jamesport is home to many farms including sod, pumpkin, flower, potato and wineries. Also Jamesport is home to the newest New York State park, Jamesport State Park.