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.
Lynchburg is an unincorporated community in southeastern Laclede County, Missouri, United States, located 30 miles south of Lebanon. It is home to about 400 people. The post office was closed in 2004, but the town does have a volunteer fire department and a store. The saying "If I pay taxes on both sides of the road, I ought to be able to walk on both sides of the road" came from Allen Scott (1854-1951), a Lynchburg resident. The town is named after John Lynch, who served as sheriff immediately following the Civil War and had a propensity for lynching people.