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.
Fries (pronounced "freeze") is a town in Grayson County, Virginia, United States. The population was 614 at the 2000 census. Fries is part of the Blue Ridge area, and shares in that region's old-time musical traditions. The small town is home to the Festival by the New River, held in September at the town park on the banks of the New River, and the Old-Time Fiddlers' and Bluegrass Convention in August, hosted by the local volunteer fire department .