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.
West Burlington is a hamlet in the western part of the Town of Burlington in Otsego County, New York. It is located at 42°42′27″N 75°11′16″W / 42.7075°N 75.1877°W / 42.7075; -75.1877, three miles east of the town of Edmeston on New York State Route 51 and New York State Route 80. Most of the roads here are not paved.