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.
Roscoe is a hamlet in Sullivan County, New York, United States. The population was 597 at the 2000 census. Roscoe is in the southwest part of the Town of Rockland, adjacent to New York State Route 17. It is named for New York Senator Roscoe Conkling. Roscoe calls itself the "Trout Town, USA. " The town is a destination for fly-fishing enthusiasts because of its location at the intersection of two rivers popular for trout fishing (the Beaverkill and the Willowemoc). The community is a traditional stopping point for people traveling along Route 17 because the facilities are right by the access road to the highway. These include a diner, gas stations, and convenience stores.