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.
Tuscumbia is a city in and the county seat of Colbert County, Alabama, United States. As of the 2000 census, the population was 7,856 and is included in The Shoals MSA. Tuscumbia was the hometown of Helen Keller and is the location of the Alabama Music Hall of Fame.