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.
Elkton is an unincorporated place located in central Elkrun Township, Columbiana County, Ohio, United States. It is located at latitude 40°45'43" north, longitude 80°41'56" west. The United States Postal Service has assigned Elkton the ZIP code 44415. (This is not to be confused with West Elkton, Ohio, which is in an entirely different part of the state. ) It lies along State Route 154.