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.
Natural Bridge is a town at the southwest edge of Winston County, Alabama, United States, located near the intersection of U.S. Highway 278 and Alabama Highway 13. The population was 28 at the 2000 census. For years, it has been the smallest populated town in Alabama, but the town is notable for the nearby rock arch, also named Natural Bridge, the longest natural bridge east of the Rockies, spanning over 127 ft (40 m). The arch is in Natural Bridge Park, which allows public access.