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.
Leesville is a city in and the parish seat of Vernon Parish, Louisiana, United States. The population was 6,753 at the 2000 census. It is part of the Fort Polk South Micropolitan Statistical Area. The city is home to the Fort Polk U.S. Army installation. The populations of Fort Polk and Leesville, if combined, would result in a city with a population of more than 20,000.