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.
West College Corner, also known as just College Corner, is a town in Union Township, Union County, Indiana about five miles northwest of Oxford, Ohio. The population was 634 at the 2000 census. The town is bordered on the east by the state line with Ohio. Across it is the town of College Corner, Ohio. The town's public school is bisected by the state line and is operated jointly with the Ohio authorities. It owes its name to the Ohio town, which was in the northwestern corner of the "College Township", the survey township designated by the Ohio General Assembly as the site of the state college that became Miami University. This survey township was later organized as a civil township, Oxford Township.