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.
Tiffin is a city in the U.S. state of Ohio and the county seat of Seneca County. The population was around 25,000 in the 2000 census. The National Arbor Day Foundation has designated Tiffin as a Tree City USA. It is the home of Heidelberg University and Tiffin University. At one time it was noted as a glass and porcelain manufacturing center.