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.
Cutler is an unincorporated community in southwestern Fairfield Township, Washington County, Ohio, United States. Although it is unincorporated, it has a post office, with the ZIP code of 45724. It lies at the intersection of State Route 555 and County Road 59 near Gilbert Run, a subsidiary of the Little Hocking River, which meets the Ohio River at Little Hocking to the southeast. It is also a part of the Warren Local School System.