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.
Wilkesboro is a town in Wilkes County, North Carolina, United States. The population was 3,159 at the 2000 census. It is the county seat of Wilkes County. The town is located along the south bank of the Yadkin River, directly opposite the slightly larger town of North Wilkesboro. Wilkesboro is probably best-known as the home of the annual MerleFest festival, the largest folk and bluegrass music festival in the United States.