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.
Mechanicsburg is a borough in Cumberland County, Pennsylvania, USA, eight miles (13 km) west of Harrisburg. It is part of the Harrisburg–Carlisle Metropolitan Statistical Area. Mechanicsburg was settled in 1806 and incorporated as a borough on April 12, 1828. It is in a rich agricultural region known as the Cumberland Valley, a broad zone between South Mountain and the ridge-and-valley Appalachians. In 1900, 3,841 people lived here; in 1910, 4,469, which increased to 5,709 in 1940. As of the 2000 census, the borough population was 9,042. Mechanicsburg is home of Jubilee Day, the largest and longest-running one-day street fair on the east coast. It is estimated as many as 60,000 people attend Jubilee Day annually. The borough is home to Mechanicsburg Area Senior High School and just outside the borough is Cumberland Valley High School.