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.
Wanakena is a hamlet located on the shore of Cranberry Lake in the town of Fine in St. Lawrence County, New York, United States. Tourism is a major industry in the area; a small year-round population is supplemented by an influx seasonal residents each Summer. It is the location of the Ranger School of the State University of New York College of Environmental Science and Forestry.