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.
Gauley Bridge is a town in Fayette County, West Virginia, United States. The population was 738 at the 2000 census. The Kanawha River is formed at Gauley Bridge by the confluence of the New and Gauley Rivers. Two miles to the southeast of Gauley Bridge, in Glen Ferris, West Virginia, is Kanawha Falls, a popular stopping point on Midland Trail Scenic Highway. Gauley Bridge was close to the site of the Hawk's Nest incident, in which hundreds of lives were lost in the 1920s and 1930s.