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.
Gibsland is a town in Bienville Parish, Louisiana, United States. The population was 1,119 at the 2000 census. The community is best known for the nearby capture in 1934 of the bandits Bonnie and Clyde. F. Jay Taylor, president of nearby Louisiana Tech University at Ruston from 1962-1987, was born in Gibsland.