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.
Gouldsboro is a small village located in Lehigh Township in Wayne County, Pennsylvania. Parts of Clifton Township, Thornhurst Township, and Covington Township in Lackawanna County are serviced by the Gouldsboro Post Office, and are also often referred to as "Gouldsboro". Gouldsboro is home to the Gouldsboro State Park, and is within the North Pocono School District. Gouldsboro was named for Jay Gould, one of the 10 richest Americans of all time.