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.
Parryville is a borough in Carbon County, Pennsylvania, United States. The population was 478 at the 2000 census. Parryville is located 3 miles (4.8 km) southeast of Lehighton and 1-mile (1.6 km) north of Bowmanstown off Route 248 and 4 miles (6.4 km) northwest of Palmerton. Parryville's elevation is at 722 feet (220 m) above sea level.