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.
Manchester is a city in Coffee County, Tennessee, United States. The population was 8,294 at the 2000 census. It is the county seat of Coffee County. The city is located halfway between Nashville and Chattanooga on Interstate 24. Manchester is part of the Tullahoma, Tennessee Micropolitan Statistical Area. Beginning in 2002, Manchester has been the host city for the annual Bonnaroo Music Festival. The city's population swells to nearly 100,000 people for the four day event, for which people travel across the country to camp and enjoy continuous and diverse music.