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.
Tangier is a town in Accomack County, Virginia, United States, on Tangier Island in the Chesapeake Bay. The population was 604 at the 2000 census. The tiny island community has attracted the attention of linguists because its people speak a unique English Restoration era dialect of American English, hypothesized to be nearly unchanged since the days of its first occupation by English colonists. Each of the original surnames and several of the present surnames on the island originated in the United Kingdom, predominantly from Scotland.