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.
Kings Mills is an unincorporated community in the northeastern corner of Deerfield Township, Warren County, Ohio, United States, on the western shore of the Little Miami River. Located along I-71 twenty miles northeast of Cincinnati, it is about three miles east of Mason, two miles southwest of South Lebanon, two and one-half miles north of Fosters, and two miles west of Hopkinsville. Another town, called Gainsboro, was platted on this site in the 1820s, but it did not prosper. Kings Mills was established in 1884 as a company town for the King Powder Company, and the Peters Cartridge Company which ceased operations in the 1940s. The town is in the Mason (513) telephone exchange and is served by the Kings Mills/Kings Island post office (45034). It is in the Kings Local School District. The Little Miami Bike Trail, which runs from Milford to Spring Valley, passes by the community on the eastern shore of the Little Miami River in the former Little Miami Railroad right-of-way. Kings Island amusement park and Great Wolf Lodge indoor water park are immediately south of the community. Kings Mills was formerly the home of the College Football Hall of Fame, which moved to South Bend, Indiana in 1995.