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.
Bath is a town in Beaufort County, North Carolina, United States. The population was 268 at the 2008 census. Incorporated in 1705, Bath was North Carolina's first capital and port of entry. Bath is North Carolina's oldest town, celebrating its 300th anniversary in 2005. Bath is located in North Carolina's coastal plains region.