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.
Qulin is a town located in Butler County in Southeast Missouri in the United States. As of the 2000 U.S. Census, the town had a population of 467; a 2008 estimate, however, showed the population to be 479, an increase of 2.60%. Qulin is included within the Poplar Bluff Metropolitan Statistical Area.