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.
The town of Benton is the parish seat of Bossier Parish, in the US state of Louisiana. The population was 2,035 at the 2000 census. The larger Bossier City is located south of Benton. The town maintains several historical buildings, including primitive cabins, a one-room schoolhouse museum, and the boyhood home of William Clark Hughes, a former Speaker of the Louisiana House of Representatives in Benton Square located between the Bossier Parish School Board office and the First Baptist Church.