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.
Abbeville is a small city in and the parish seat of Vermilion Parish, Louisiana, United States, 150 miles (241 km) west of New Orleans. The population was 11,887 at the 2000 census. Abbeville is in the heart of "Cajun Country," and is home to many restaurants that specialize in the authentic tastes of the region. Abbeville is the principal city of the Abbeville Micropolitan Statistical Area, which includes all of Vermilion Parish. It is also part of the larger Lafayette–Acadiana Combined Statistical Area.