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.
Howard is an unincorporated community in southern Howard Township, Knox County, Ohio, United States. It is located at 40°24′27″N 82°19′37″W / 40.4075°N 82.32694°W / 40.4075; -82.32694. The United States Postal Service has assigned Howard the ZIP Code 43028. East Knox High School is located in Howard. It lies along U.S. Route 36. Howard is also the home of the East Knox Local School District board offices. The Kokosing Gap Trail runs through Howard, Ohio. Howard is located near Apple Valley, a planned community covering 3,770 acres in Howard and Brown Townships. Primarily a resort community, Apple Valley is the home of a golf course and a private 511 acre lake.