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 Heights is a borough in Beaver County, Pennsylvania, along the Ohio River. The population was 542 at the 2000 census. South Heights was first known as Ethel's Landing, a docking point on the Ohio River. The name of the town was changed to Shannopin when the Pittsburgh and Lake Erie Railroad established a station there. When the name of the town was changed to South Heights, the station became known as South Heights Station.