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.
Roach is an unincorporated community in Camden County, Missouri, United States. It is located north of U.S. Route 54 on Missouri Supplemental Route AA (an old alignment of U.S. 54) about five miles west of Camdenton. The name was established at the same time as the post office: after the postmaster's last name (Roach). The community consists of a post office, two churches, and a few houses.