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.
Aurora is an unincorporated community in Preston County, West Virginia, United States. Aurora was originally a German settlement. The town was originally called Salem and later Mount Carmel. Its current name was suggested because of the town's high altitude. One of the original settlers to the area was John Stough, a Lutheran minister. The primary industries throughout the early and mid 1800s were farming and timber. In the late 1880s the town became known as a resort atrea thanks to several large hotels which were built in the area. Some of these featured casinos, pools, and concert halls. In the 1930s an artist colony formed in the nearby Youghiogheny Forest area. Aurora is located on U.S. Route 50 between the Maryland state line and the town of Rowlesburg. Cathedral State Park is located to the east of Aurora's post office.