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.
Lucas is a city in Russell County, Kansas, United States. The population was 436 at the 2000 census. Lucas is well known because of attractions such as Florence Deeble's Rock Garden, the Garden of Eden created by Samuel P. Dinsmoor, the Grassroots Art Center, and the World's Largest Collection of the World's Smallest Versions of the World's Largest Things Traveling Roadside Attraction and Museum.