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.
New Lexington is a village in and the county seat of Perry County, Ohio, United States, 21 miles (34 km) southwest of Zanesville. The population was 4,689 at the 2000 census. In 1900, 1,701 people lived in New Lexington, Ohio; in 1910, 2,559 lived here.