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.
Erwinna is an unincorporated community located in Tinicum Township, Bucks County, Pennsylvania, United States, with a zip code of 18920. At the 2000 Census the population was 577. It is named after Colonel Arthur Erwin (also "Irwin"), who was a leader in the Bucks County Militia. A concise biography of him has been created by the DAR Chapter bearing his name. Colonel Erwin is said to have supplied many of boats that were used by George Washington and the Continental Army to cross the Delaware on the night of December 25, 1776, en route to the Battle of Trenton the following morning. It is pronounced exactly as it as spelled, "er-WIH-na", though it is sometimes mispronounced "er-WEE-nuh" or "er-WAH-na".