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.
Wheelersburg is a census-designated place (CDP) in Scioto County, Ohio, United States. It was founded in 1820 and was originally known as Concord. It lies along the northern banks of the Ohio River in Southern Ohio. Wheelersburg is approximately 7 miles east of Portsmouth and 14 miles west of Ironton in Lawrence County. It is in Porter Township. The population was 6,471 at the 2000 census.