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.
Richford is a town in Tioga County, New York, United States. The population was 1,170 at the 2000 census. The town is named after Ezekial Rich, an early settler and benefactor of the town. The Town of Richford is the most northerly town of the county and is southeast of Ithaca, New York.