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.
New Oxford is a borough in Adams County, Pennsylvania, United States. The population was 1,696 at the 2000 census. Within New Oxford there are several large manufacturing plants. Among these are Winter Gardens, which manufactures products such as chicken salad; Yazoo Mills, which manufactures paper products; Pilgrim's Pride, which processes turkeys; and Aero Energy, which refurbishes propane and C02 containers for Blue Rhino.