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.
Sardinia, New York is a town in Erie County, New York, United States. The town lies in the southeast corner of Erie County and is considered one of the county's "Southtowns. " The town is southeast of Buffalo. The population was 2,692 at the 2000 census. The town is reportedly named after an old hymn, Sardinia.