Amalgamation and Merger

Amalgamation and merger are both corporate restructuring strategies that involve the combination of two or more companies. While they are related concepts, there are some key differences between the two:

1. Legal Structure:

   • Amalgamation: An amalgamation is a legal process in which two or more companies combine to form a completely new entity. The existing companies cease to exist, and their assets and liabilities are transferred to the newly created entity.
   • Merger: A merger, on the other hand, is a legal process in which two or more companies combine to form a single surviving entity. One of the merging companies continues to exist, while the others _____ ___ ______ ______ __________ ___ _________ ____.
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