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.
Great Falls is a census-designated place (CDP) in Fairfax County, Virginia, United States. The population was 8,549 at the 2000 census. Although primarily a bedroom community for Washington, D.C. , one major attraction is Great Falls Park which overlooks the Great Falls of the Potomac River, for which the community and the park are named. George Washington was involved with building a canal around the falls on the southwest, or Virginia, side, called the Patowmack Canal, which did not become commercially viable. Remnants of the canal and of a village around the canal named Matildaville are still visible in the park. River Bend County Park is another gathering area in Great Falls, as is the Village Green, which hosts community celebrations around Easter (Egg Hunt), Fourth of July, Halloween, Thanksgiving, Christmas (Tree Lighting) and other holidays.