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.
Marion is a city in the U.S. state of Ohio and the county seat of Marion County. The municipality is located in north-central Ohio, approximately 50 miles (80 km) north of Columbus. The population was 35,318 at the 2000 census. According to the US Census 2008 estimate, Marion has a population of 35,841, while Ohio's Columbus–Marion–Chillicothe Combined Statistical Area has 2,002,604 people. Marion is the county's largest city and the center of the Marion Micropolitan Statistical Area (as defined by the United States Census Bureau in 2003). It is nicknamed the City of Kings. President Warren G. Harding was a native of Marion.