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.
Greensburg is a city in central Kiowa County, located in Southwest Kansas, in the Central United States. The population was 1,574 at the 2000 census. It is the county seat and most populous city of Kiowa County. Greensburg is also home to the world's largest hand-dug well. On May 4, 2007, Greensburg was devastated by an EF5 tornado that traveled rapidly through the area, leveling at least 95 percent of the city and killing eleven people.