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.
Devils Elbow, Missouri is an unincorporated community in Pulaski County on historic U.S. Highway 66. It is situated on the Big Piney River and was named for a particularly bad place in the river known as a "devil of an elbow". It is about five miles (8 km) east of St. Robert.