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.
Massapequa is a hamlet located in Nassau County, New York. As of the 2000 census, the CDP had a total population of 22,652. Massapequa is a suburb on the South Shore of Long Island in the Town of Oyster Bay. For many years it was reported that Massapequa was one of the 13 tribes of Long Island. Later research says that it was just a Native American name for the location.