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.
Delight is a city in Pike County, Arkansas, United States. The population was 311 at the 2000 census. It is the home of country musician Glen Campbell, though the actual early home of the Country Music Hall of Fame inductee was in nearby Billstown, which Campbell describes as a "suburb" of Delight (and too small for most maps). Delight is also the home of former Arkansas State Auditor and Treasurer Gus Wingfield (1995-2007).