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 Columbia is a city in Lexington County, South Carolina, United States. The population was 13,064 at the 2000 census. It is part of the Columbia, South Carolina Metropolitan Statistical Area. West Columbia was incorporated in 1894 as Brookland, but the United States Postal Service called the town "New Brookland" since there was another town called Brookland. In 1936, the name was changed to West Columbia to emphasize its proximity to Columbia, South Carolina. Numerous businesses, churches and a high school retain the Brookland and New Brookland names. Columbia Metropolitan Airport, which serves Columbia, is located in this city. The airport is the location of a National Weather Service radar station and Weather Forecast Office, which serves eighteen counties in South Carolina and five counties in Georgia.