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.
Bethel is a town in Windsor County, Vermont, United States. The population was 1,968 at the 2000 census. The town includes the locations of Bethel-Gilead, East Bethel, Lilliesville, Olympus (now called Lympus), and West Bethel. Bethel is best known for being the source of Bethel White granite which has been used to build Union Station (Washington, DC) and the National Museum of Natural History. Bethel was the first town created by the independent Republic of Vermont in 1779 and was named after the biblical village of Bethel.