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.
Elkton is an unincorporated community in St. Johns County, Florida, United States. It is located at the intersection of State Road 207 and County Road 305. The most prominent landmark is the Post Office, which delivers mail to the rural southwest section of the county. In the summer of 2008 Elkton hosted the Van's Warped Tour. People came from all over the country for this event.