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.
Dubach is a town in Lincoln Parish, Louisiana, United States. The population was 800 at the 2000 census. Dubach High School, located centrally in the town, is noted for fielding good athletic teams in basketball and often defeats teams from much larger towns and cities. Dubach is also known as the "Dogtrot Capital of the World" as many dogtrot homes are nearby. Dubach is part of the Ruston Micropolitan Statistical Area.