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.
Tamaqua is a borough in eastern Schuylkill County, Pennsylvania, in the United States. The borough, located in Pennsylvania's Coal Region, had a population of 7,174 as of the 2000 U.S. Census. 2007 estimate was 6,696 population, down 7%. The name, pronounced tuh-MAH-qwuh, is a Native American word that means "Land of the Beaver. " The town also is known as "The Land of the Running Water. " The name is unique in that Tamaqua is the only community in the world with this name.