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.
Columbus is a city in Lowndes County, Mississippi, United States on the Tombigbee River. It is approximately 282 kilometers (175 mi) northeast of Jackson, 193 kilometers (120 mi) north of Meridian, 102 kilometers (63 mi) south of Tupelo, 60 Miles Northwest of Tuscaloosa, AL, and 198 kilometers (123 mi) west of Birmingham, AL . The population was 25,944 at the 2000 census. It is the county seat of Lowndes County and the principal city of the Columbus Micropolitan Statistical Area, which is part of the larger Columbus-West Point Combined Statistical Area. Columbus is also part of the area of Northeast MS called The Golden Triangle, consisting of Columbus, West Point, and Starkville, in the counties of Lowndes, Clay, and Oktibbeha.