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.
Nazareth is a borough in Northampton County, Pennsylvania, in the United States. The population was 6,023 at the 2000 census. Nazareth is located seven miles (11 km) northwest of Easton, four miles north of Bethlehem and twelve miles northeast of Allentown. It is located in the center of Northampton County, and is part of Pennsylvania's Lehigh Valley region.