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 Pittsburg is an unincorporated community in southern Taylor Township, Lawrence County, Pennsylvania, along the banks of the Beaver River just 5 miles south of New Castle. Its main street is the north-south Pennsylvania Route 168, which crosses the river at the southern end of the community. As the name implies, it is west of Pittsburgh, although it is actually more north-northwest of the city, which is approximately 47 miles away.