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.
Newbern is a town in Hale County, Alabama, United States. At the 2000 census the population was 231. It is part of the Tuscaloosa, Alabama Metropolitan Statistical Area. The town is home to the design-build Rural Studio of Auburn University's school of architecture, which aims to teach students about the social responsibilities of the profession of architecture while also providing safe, well-constructed and inspirational homes and buildings for poor communities in rural west Alabama.