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.
Elkins is a city in Randolph County, West Virginia, United States. The community was incorporated in 1890 and named in honor of Stephen Benton Elkins (1841–1911), a U.S. Senator from West Virginia. The population was 7,032 at the 2000 census. It is the county seat of Randolph County. Elkins is home to Davis and Elkins College and to the Mountain State Forest Festival, held in early October every year.