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.
Gallipolis is a chartered village in the U.S. state of Ohio and the county seat of Gallia County. The municipality is located in Southeast Ohio on the Ohio River. The population was 4,180 at the 2000 census, an 18% drop from the 1990 census level of 5,085. When the population dropped below 5,000, Gallipolis became a village, but continues to operate under its existing city charter. The accent goes on the last syllable when pronouncing the name: gal-li-pə-'lis or gal-li-pə-'lEs (rhyming with "police"), as opposed to the original French "ga-'lip-ə-lE", which has the accent on the second syllable. Gallipolis is the second-largest community in the Point Pleasant Micropolitan Statistical Area, which includes all of Gallia County, Ohio and Mason County, West Virginia.