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.
Leeds is a hamlet in Greene County, New York, United States. The population was 369 at the 2000 census. Leeds is located near the north town line of the Town of Catskill. The community is located north of Route 23 and west of the New York State Thruway and is northwest of the Village of Catskill.