Locke is a town in Cayuga County, New York, United States. The population was 1,900 at the 2000 census. The town was named after John Locke, an English philosopher and is the birthplace of Millard Fillmore, 13th President of the United States. The Town of Locke is on the south border of Cayuga County and is southeast of Auburn, New York.

What is mergers and acquisitions law?

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.