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.
Palmerton is a borough in Carbon County, Pennsylvania, United States. It is located in the coal region of the state. It is a part of lower Carbon County, which is considered part of the Lehigh Valley and the greater Allentown Metropolitan Area. The population was 5,248 at the 2000 census.