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.
Fort Valley is a mountain valley in Shenandoah County, Virginia. The so-called "valley within a valley" lies between the two arms of the northern Massanutten Mountain range in the Shenandoah Valley. The valley is closed at both ends (except for a very narrow gap at the northern end through which Passage Creek flows and a single road, S.R. 678, runs) but opens out as one moves toward the center, becoming about three miles wide at its widest. In all, Fort Valley is 23 miles long. Roads exit the valley at Edinburg Gap (S.R. 675) towards Edinburg, Moreland Gap (S.R. 730) towards New Market and Edith Gap (S.R. 675) towards Luray. There is also a dirt road that leads to Woodstock (S. R 758) over Powell Mountain. The valley is mostly rural, consisting of private farmland, surrounded by the George Washington National Forest, which covers the slopes on both the east and west mountains. The Elizabeth Furnace and Camp Roosevelt recreational areas of the G.W. Forest are located within Fort Valley. According to tradition, Daniel Morgan built the first road into Fort Valley from the north, at the order of George Washington, with a view to holing up in this naturally fortified valley as a possible last stand against the British during the American Revolution. The Continental Army's victory at Yorktown altered Washington's plans.