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.
New Windsor is a town in Orange County, New York, United States. The population was estimated at 24,966 in 2005 by the US Census. The Town of New Windsor is in the eastern part of the county, bordering the Town of Newburgh and the City of Newburgh. The National Purple Heart Hall of Honor is located on Route 300 in the Town of New Windsor.