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.
South Lebanon is a village located in Union and Hamilton Townships in central Warren County in the southwestern part of the U.S. state of Ohio. As of the 2000 census, the village population was 2,538, down from 2,696 in 1990. The village was originally called Deerfield because it was the chief settlement of Deerfield Township, Hamilton County, Ohio, but renamed because of its proximity to the county seat of Lebanon.