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 Decatur is an unincorporated community in Boggs Township, Clearfield County, Pennsylvania, United States. It lies along Blue Ball Road just south of U.S. Route 322 between Wallaceton and Philipsburg. It was also known as Blue Ball, for the nearby blue ball clay deposits, but the local post office received the name West Decatur. West Decatur lies along the old Philipsburg and Susquehanna Turnpike, which was part of a through route between Philadelphia and Erie, and is thus now called Old Erie Pike. The community was also on the Clearfield Branch of the Pennsylvania Railroad, opened by the Tyrone and Clearfield Railway in mid-1868 from Philipsburg to Blue Ball, and extended to Clearfield in 1869. Successor Conrail sold it to R.J. Corman Railroad/Pennsylvania Lines in 1996, but it has since been abandoned.