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.
Columbia is a town in Fluvanna County, Virginia, United States, at the confluence of the James and Rivanna Rivers. The population was 49 at the 2000 census, making it Virginia's smallest incorporated town. It was the site of a minor battle during the Revolutionary War, historical reenactments of which are held annually. Columbia is part of the Charlottesville Metropolitan Statistical Area.