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.
Skytop is an unincorporated community in Barrett Township, Monroe County, Pennsylvania, United States. Located north of Mountainhome, it is accessible by local roads off Route 390. Its elevation is 1,562 feet (476 m), and it is located at 41°13′40″N 75°14′18″W / 41.22778°N 75.23833°W / 41.22778; -75.23833 (41.2278683, -75.2382360). Although Skytop is unincorporated, it has a post office, with the ZIP code of 18357; the ZCTA for ZIP Code 18357 had a population of 87 at the 2000 census. The town is home to the historic Skytop Lodge, a historic 1920s retreat hotel.