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.
Lisbon is a town in St. Lawrence County, New York, United States. The population was 4,047 at the 2000 census. Reportedly the town is named after the capital of Portugal. Yet, the 1810 US Census for the town shows the town's name as Lisburn, a city located in Northern Ireland adjacent to Belfast. Belfast was the birthplace of Alexander Macomb the prosperous merchant of Loyalist sympathies and purchaser of much of Northern New York along the St. Lawrence River and Lake Ontario earlier in 1791. The Town of Lisbon is in the northern part of the county and is northwest of Canton.