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.
Coshocton is a city in and the county seat of Coshocton County, Ohio, United States. The population of the city was 11,682 at the 2000 census. The Walhonding River and the Tuscarawas River meet in Coshocton to form the Muskingum River. Coshocton contains the restored canal theme town of Roscoe Village, a tourist attraction showcasing the area's unique canal history, situated next to the former Ohio and Erie Canal.