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 Tonawanda is a city in Niagara County, New York, United States. The population was 33,262 at the 2000 census. It is part of the Buffalo–Niagara Falls Metropolitan Statistical Area. The city is named after Tonawanda Creek, its south border. Tonawanda in the Seneca tongue means "Swift Running Water". Tonawanda Creek, which flows into the Niagara River, once had large stretches of rapids until it was tamed with the construction of the Erie Canal. The city also calls itself "The Lumber City," due to its past primary industry and once was the largest port on the Great Lakes during the height of the Erie Canal. Along Goundry Street are mansions built for the lumber barons, including 208 Goundry Street, called "Kent Place", designed by Stanford White.