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.
Marion is a town in Wayne County, New York, United States. The population was 4,974 as of the 2000 census. It is named after Revolutionary War hero Francis Marion. It is an interior town near the center of the county, about 20 miles east of Rochester, New York and 50 miles west of Syracuse, New York.