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.
Decatur is a city in Root and Washington townships, Adams County, Indiana, United States. The city, which serves as the county seat of Adams County, takes its name after the prominent war hero Stephen Decatur, Jr. , one of the captains of the original 6 frigates of the US navy. When Indiana claimed official statehood in 1816, Decatur's name was as well known and revered as any celebrity today, thus when the town of Decatur was founded in 1836 it took its name in honor of the war hero.