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.
Taylors is a census-designated place (CDP) in Greenville County, United States. The population was 20,125 at the 2000 census. Taylors is the Greenville/Spartanburg area's largest suburb although it is not incorporated as a city. It is part of the Greenville–Mauldin–Easley Metropolitan Statistical Area.