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.
South Burlington is a city in Chittenden County, Vermont, in the United States. As of the 2000 census, the city population was 15,814. It is one of the anchors of the Burlington-South Burlington metropolitan area. It is composed of multiple sets of suburban neighborhoods and a commercial center, which is in the process of being converted to a downtown. It is also home to the state's largest mall, the University Mall. The city borders Lake Champlain and has a public park and beach, "Red Rocks".