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.
Roslyn is a village in Nassau County, New York, on the North Shore of Long Island. As of the United States 2000 Census, the village population was 2,570. Roslyn was once called Hempstead Harbor, but its named changed to Roslyn on September 7, 1844 due to postal confusion regarding all the other "Hempsteads" in Long Island and their distance from each other. The Village of Roslyn is at the eastern edge of the Town of North Hempstead.