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.
Stratton is a village in Jefferson County, Ohio, United States, along the Ohio River. The population was 277 at the 2000 census. It is part of the Weirton–Steubenville, WV-OH Metropolitan Statistical Area. A major local employer is the W. H. Sammis Power Plant. Stratton gained international attention in 2002 when it lost before the United States Supreme Court in the matter of Watchtower Society v. Village of Stratton.