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.
Lincoln is an historic unincorporated village in the Loudoun Valley of Loudoun County, Virginia, located approximately 1.5 miles (2.4 km) south of Purcellville. It was established as the community of Goose Creek during the 1750s by Quaker settlers and renamed Lincoln after the president shortly after his election. Lincoln is home to many stately homes, the Goose Creek Friends Meeting House and Goose Creek Historic District, the Glebe of Shelburne Parish, and an historic Quaker cemetery. The motto of Lincoln Elementary School is, "Lincoln Leopards Love to Learn!" The school's soccer field is commonly referred to as, "Death Valley."