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.
Strasburg is a borough in Lancaster County, Pennsylvania, United States. It was named by its early settlers in memory of the city in Alsace from which they had come. The population was 2,800 at the 2000 census. The town is often called "Train Town USA" because of the many railroad attractions in and around town, including the Strasburg Rail Road and the Railroad Museum of Pennsylvania. Much of the movie Witness was filmed on a farm nearby.