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.
Evans is a census-designated place (CDP) in Columbia County, Georgia, United States. It is an affluent suburb of Augusta, Georgia and is part of the Augusta-Richmond County Metropolitan Statistical Area. The population was 17,727 at the 2000 census and, in 2006, the population was 20,681. Evans, possibly named after Confederate General Clement A. Evans, is the de facto county seat of Columbia County, although Appling still holds the de jure designation. The Columbia County Government Center, the Government Complex Addition, and the Columbia County Courthouse Annex are all located in Evans.