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.
Brilliant is an unincorporated community in eastern Wells Township, Jefferson County, Ohio, United States. It was named after the glass factory that once was located in the town. Previous names include Phillipsburg and La Grange. Its zip code is 43913. It is located along State Route 7. An Ohio River town, it is located below Mingo Junction and above Rayland. The community is part of the Weirton–Steubenville, WV-OH Metropolitan Statistical Area.