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.
Lebanon is a city in Wilson County, Tennessee, in the United States. The population was 20,235 at the 2000 census. It serves as the county seat of Wilson County. Lebanon is located in middle Tennessee, east of Nashville. Local residents have also called it "Cedar-City". Mostly a reference to the abundance of cedar trees in the area. Lebanon is home to Cumberland University, a small, private, 4-year liberal arts institution.