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.
Abbeville is a city in Henry County, Alabama, United States. It is part of the Dothan, Alabama Metropolitan Statistical Area. At the 2000 census, the population was 2,987. According to the 2005 U.S. Census estimates, the city had a population of 2,963. The city is the county seat of Henry County. It is the first city alphabetically, both by city and state, in the Rand McNally Road Atlas. It is home to two high schools: Abbeville High School and Abbeville Christian Academy. It holds chapters of the Red Cross and Habitat for Humanity.