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.
Coushatta is a town in and the parish seat of rural Red River Parish, Louisiana, United States. It is situated on the east bank of the Red River. The community is approximately forty-five miles south of Shreveport on U.S. Highway 71. The population, 2,299 at the 2000 census, is nearly two-thirds African American, most with long family histories in the area.