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.
Valhalla is a village that is located within the town of Mount Pleasant, New York, in Westchester County. Its population was 5,379 at the time of the 2000 U.S. Census. The name of the town was inspired by a fan of the opera composer Richard Wagner, and the celebrated status of this village comes primarily from its location as the burial places of the remains of numerous well-known people. Valhalla is also the Viking name for heaven, so many people think of it as a pun due to the several huge cemeteries in Valhalla.