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.
Lowellville is a village in Mahoning County, Ohio, United States, in the "Steel Valley" area of the northeast part of the state, southeast of Youngstown. The village is an older, predominantly Italian-American, working-class community built along the banks of the Mahoning River, and centered around the once productive Sharon Steel works. The population was 1,281 at the 2000 census. It is part of the Youngstown-Warren-Boardman, OH-PA Metropolitan Statistical Area.