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.
West Jefferson is a village in Madison County, Ohio, United States. The population was 4,331 at the 2000 census. Located along U.S. Route 40, the village has a fairly close relationship with the surrounding township, which include various out-of-corporation-limit neighborhoods (including Haymarket Road, Olmstead Road, Forrest Lake Estates, Goodson Road/Enchanted Valley, and North and South Road). The village boasts a "Commerce Park" at its western edge which includes a Target Distribution Center, a Krazy Glue factory, and Jefferson Industries. Major attractions include the Ox Roast (a fair-like festival every Labor Day), Converse and Garrette Parks, several large churches, and Jefferson Schools sports events. The schools' sports teams are "Roughriders", including a high school football team that claims a record for consecutive winning seasons (which ended in 2001).