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.
Cabins is an unincorporated community on the North Fork South Branch Potomac River in Grant County, West Virginia, USA. Cabins lies within the Spruce Knob-Seneca Rocks National Recreation Area of the Monongahela National Forest. According to the Geographic Names Information System, Cabins has also been known throughout its history as Cabin, Corner, Corners, and Hyre's Rock. The Board on Geographic Names officially decided upon Cabins as the community's name in 1965.