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.
Gatlinburg is a city in Sevier County, Tennessee, United States. As of the 2000 U.S. Census, Gatlinburg had a population of 3,828. The city is a popular vacation resort, as it rests on the border of the Great Smoky Mountains National Park along U.S. Highway 441, which connects Gatlinburg to Cherokee, North Carolina through the national park.