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.
College Corner is a village in the southwestern part of the U.S. state of Ohio in Butler and Preble Counties, five miles northwest of Oxford. It was settled in 1811 and takes its name from its position in the northwestern corner of the "College Township", the survey township designated the previous year by the Ohio General Assembly as the site of the state college that became Miami University. This survey township was later organized as a civil township, Oxford Township. The population was 424 at the 2000 census. The village lies on the state line with Indiana and there is a West College Corner, Indiana. The public school is bisected by the state line and is operated jointly with the Indiana authorities. The Preble County portion of College Corner is part of the Dayton Metropolitan Statistical Area, while the Butler County portion is part of the Cincinnati–Middletown, OH-KY-IN Metropolitan Statistical Area.