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.
Kerhonkson is a hamlet in Ulster County, New York, United States. The population was 1,732 at the 2000 census. Kerhonkson is a community located in the Town of Wawarsing just south of the town's boundary with the Town of Rochester on US 209, and just north of where US 44 ends and NY 55 joins 209 south. Soyuzivka, a Ukrainian resort and cultural center is located here.