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.
Elizabethton is the county seat of Carter County, Tennessee, United States. Elizabethton is also the historical site both of the first independent American government settlement located west of both the Eastern Continental Divide and the original thirteen British colonies known as the Watauga Association, the historical site of the Transylvania Purchase, and a major historic muster site for the Battle of Kings Mountain. The population of Elizabethton was enumerated at 13,372 during the 2000 U.S. Decennial Census.