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.
Elkton (formerly Conrad's Store) is an incorporated town in Rockingham County, Virginia, United States. It is included in the Harrisonburg, Virginia Metropolitan Statistical Area. The population was 2,042 at the 2000 census. Elkton was named for the Elk Run stream. It is located along the south fork of the Shenandoah River at the intersections of east-west U.S. Route 33 and north-south U.S. Route 340. The town celebrated its 100th anniversary in 2008.