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.
Westphalia is a city in Osage County, Missouri, United States. The population was 320 at the 2000 census. It is part of the Jefferson City, Missouri Metropolitan Statistical Area. Westphalia is heavily influenced by the German heritage of the majority of its inhabitants. Many of the early settlers of the area came from the Westphalen area of Germany, hence the name. Many buildings are influenced by nineteenth century German architecture, and streets are labeled in both English and German. The center of population of Missouri is located in Westphalia .