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.
Gnadenhutten is a village located on the Tuscarawas River in Tuscarawas County, Ohio, United States and is Ohio's oldest existing settlement. The population was 1,280 at the 2000 census. Gnadenhütten was founded as a settlement of German Americans and Lenape Native Americans affiliated with the Moravian Church. This community remained neutral during the American Revolutionary War, but ninety-six of them were massacred in 1782 in the Gnadenhütten massacre by American revolutionaries in retaliation for raids carried out by other bands.