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.
North Boston is a hamlet located in the Town of Boston in Erie County, New York, United States. As of the 2000 census, this hamlet population was 2,680. It is part of the Buffalo–Niagara Falls Metropolitan Statistical Area. North Boston is on the northern town line, located around the junction of NY Routes 277 and 391.