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.
Bruceton Mills is a town in Preston County, West Virginia, United States along Big Sandy Creek. The population was 74 at the 2000 census. An early settler, John M. Hoffman, named this community for his stepfather, George Bruce, who claimed direct descendance from Robert the Bruce, King of Scotland. The post office existed in 1870. Bruceton Mills is the only place in the United States with this name.