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.
Willow Street is a census-designated place (CDP) in Lancaster County, Pennsylvania, United States. The population was 7,258 at the 2000 census. In the early part of the 20th century the main thoroughfare in town was lined with Willow trees on both sides for the length of the town. The community received its name because of these trees. As time marched on the town grew. The road was widened, sidewalks were installed which required the trees be removed. Only a few of the original trees remain to this day.