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.
Wilson is a village in Niagara County, New York, United States. The population was 1,213 at the 2000 census. The village is said to be named after Luther Wilson. It is part of the Buffalo–Niagara Falls Metropolitan Statistical Area. The Village of Wilson is within the Town of Wilson in the northern part of the county. It was incorporated on May 11, 1858. The village has a small boat harbor for Lake Ontario that includes several marinas and boat launching facilities. Wilson Harbor and its surrounding area boasts some of the best bass, trout, and salmon fishing in Western New York.