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.
Zionville is an unincorporated community in western Watauga County in the U.S. state of North Carolina. The community lies along the North Carolina/Tennessee state line between Boone, North Carolina and Mountain City, Tennessee on U.S. Highway 421; part of the community stretches into Johnson County, Tennessee. The community is thought to be the area where Tom Dula was captured and sent back to Wilkesboro for the murder of Laura Foster.