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.
Windham is a town in Greene County, New York, United States. The population was 1,660 at the 2000 census. The town was probably named for the town or county of Windham, Connecticut as many of its earliest settlers came from that state as well as other parts of New England. The town has two nicknames: "Land in the Sky" and "Gem of the Catskills". The Town of Windham is in the west-central part of the county on the northern boundary of the Catskill Park.