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.
Wappingers Falls is a village in Dutchess County, New York, United States. The name is derived from the local Wappinger Indians. One half of the village is in the town of Wappinger and the other half is in the town of Poughkeepsie, with Wappinger Creek forming the dividing line between the towns. The Wappingers Falls Historic District includes downtown, several adjacent residential neighborhoods, and Mesier Park & Homestead. Mesier Park has been a public park since ca. 1891, and hosts many annual events that focus around the band stand and tree lined paths of the park. The Village of Wappingers Falls also holds claim to New York State's 6th oldest library, the Grinnell Library.