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.
Baker is an unincorporated community on the Lost River in Hardy County, West Virginia, United States. Baker is located at the intersection of West Virginia Route 259 and West Virginia Route 55. The ZCTA population for Baker's ZIP Code was 1,262 at the 2000 census.