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.
Kingston is a city in Ulster County, New York, United States. It is 91 miles (146 km) north of New York City and 59 miles (90 km) south of Albany along the Hudson River. The population was 23,456 at the 2000 census. Kingston is the core city of the Kingston, NY Metropolitan Statistical Area and is part of the larger New York–Newark–Bridgeport, NY-NJ-CT-PA Combined Statistical Area. The city of Kingston is on the eastern border of Ulster County, and is the county seat.