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.
Tappahannock is the oldest town in Essex County, Virginia, United States. The population was 2,068 at the 2000 census. Located on the Rappahannock River, Tappahannock is the county seat of Essex County. Its name comes from the Algonquian language word lappihanne (also noted as toppehannock), meaning "Town on the rise and fall of water" or "where the tide ebbs and flows. " In 1608 John Smith landed in Tapphannock but was driven back by the local Native American tribe. The town is older than Richmond, Fredricksburg, and Williamsburg and was established as a port for the surrounding counties.